Girls' Lace-Trimmed Cotton Nightshirt from Japan
Button-front nightshirt in knitted cotton with lace accents, designed for sleepwear for girls. Although shirt-like, it is classified as a nightdress under Chapter 61 due to its sleepwear intent and construction.
Duty Rate — Japan → Canada
18%
Import Tips
• Ensure the nightshirt is made up and knitted, per Chapter 61 Note 1
• Distinguish it from a shirt of heading 6106 by its sleepwear design and marketing
• Verify the cotton composition and declare under 6108.31.00