Men's Rayon Lounge Pants from China
Men's rayon lounge pants are elastic-waist knitted trousers made from man-made fibres, designed for use as pyjama bottoms. They fall under tariff item 6107.99.00 as 'other textile materials' because rayon is a man-made fibre not otherwise specified in the subheading's preceding items. The garment is a men's or boys' nightwear article, knitted or crocheted, and is not excluded by Chapter 61 notes.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the lounge pants are declared as knitted or crocheted nightwear for men, with rayon as the predominant fibre by weight
• Have fibre composition labels ready for CBSA verification
• The MFN duty rate applies; verify if a preferential rate under a free trade agreement is available