Girls' Cotton Pajama Top and Pants from United States
Coordinated girls' sleepwear set with button-front pajama top and elastic-waist pants in soft cotton knit. This product falls under tariff item 6108.31.00 for knitted cotton girls' pajamas; the pants lack full ribbing exclusion, and the right-over-left closure confirms it as girls' wear.
Duty Rate — United States → Canada
18%
Import Tips
• Confirm the pajama set is knitted or crocheted and made up, as Chapter 61 covers only made-up knitted articles
• Ensure the pants do not have a drawstring or ribbed waistband, which would exclude the set from heading 6108
• Declare the correct 8-digit code 6108.31.00 for duty assessment