Boys' Modal Undershirt from Mexico
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.
Duty Rate — Mexico → Canada
18%
Import Tips
• 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)