Boys' Modal Undershirt
Boys' modal undershirt is a soft knitted undershirt made from modal, a regenerated cellulose fibre derived from beech trees, with a crew neck and short sleeves. It is classified under tariff item 6107.99.00 as 'other textile materials' because modal is a man-made fibre not listed in the subheading's preceding items. The undershirt is a boys' similar article, knitted, and falls within Chapter 61.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the undershirt is made of cotton
Cotton undershirts are classified under heading 61.09.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Modal is a man-made fibre; ensure the fibre content is labelled for CBSA
• Verify the undershirt is knitted or crocheted and not a shirt with pockets (Note 4)
• Confirm it is not a baby garment (body height over 86 cm)
Related Products under Tariff item 6107.99.00
Boys' Acrylic Bathrobe
Boys' acrylic bathrobe is a knitted garment made from acrylic, a man-made fibre, with a belt closure for post-bath warmth. It is classified under tariff item 6107.99.00 as 'other textile materials' because acrylic is a synthetic fibre not specified in the subheading's earlier items. The robe is a boys' similar article, knitted or crocheted, and falls within Chapter 61.
Boys' Acrylic Pajamas
Coordinated two-piece pajamas for boys, knitted from soft acrylic yarn with fun prints, including long-sleeve top and pants. These pajamas are made-up knitted articles of heading 61.07, classified under the 'other textile materials' provision for boys' nightwear.
Boys' Bamboo Viscose Robe
Boys' bamboo viscose robe is a knitted garment made from bamboo viscose, a regenerated cellulose man-made fibre, intended for bedtime use. It is classified under tariff item 6107.99.00 as 'other textile materials' because bamboo viscose is not a natural fibre and is not listed in the subheading's preceding items. The robe is a boys' similar article, knitted, and meets Chapter 61 requirements.
Boys' Elastane Lounge Set
Boys' elastane lounge set is a knitted two-piece set consisting of a shirt and shorts, made from an elastane blend, designed for lounging or sleep. It is classified under tariff item 6107.99.00 as 'other textile materials' because elastane is a synthetic elastomeric fibre not listed in the subheading's preceding items. The set is not a suit or ensemble under Chapter 61 Note 3, as it lacks identical fabric and retail sale presentation.
Boys' Fleece Sleep Pants
Warm knitted fleece pants for boys' sleepwear, elastic waist without cuffs, paired with tops. These pants are made-up knitted articles of heading 61.07, classified under the 'other textile materials' provision for boys' similar sleep articles.
Boys' Lycra Sleep Boxers
Stretchy lycra boxers for boys' night use, knitted man-made. These boxers are made-up knitted articles of heading 61.07, classified under the 'other textile materials' provision for boys' underpants and similar articles.