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Polyester Bias-Cut Petticoat from Japan

A bias-cut polyester petticoat knitted for a flattering silhouette under evening gowns, with a smooth man-made fibre surface. It is a made-up knitted undergarment for women, made entirely of man-made fibres, and falls under tariff item 6108.11.00 for slips and petticoats of man-made fibres.

Duty Rate — Japan → Canada

18%

Import Tips

• Confirm the petticoat is a slip or petticoat of heading 6108, not a garment of heading 6109, by checking for the absence of drawstrings or ribbed waistbands

• Ensure the fibre content is declared as 100% polyester, a man-made fibre, for correct classification

• Maintain records of the knitted construction to demonstrate compliance with Chapter 61