Lyocell Sleep Shirt from United States
A knitted lyocell (Tencel) women's sleep shirt, designed as a pajama top. It is classified under tariff item 6108.39.00 as a nightdress or similar article of other textile materials, lyocell being a regenerated cellulose fibre, not cotton or man-made fibre.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the sleep shirt is knitted or crocheted, as Chapter 61 excludes woven goods
• Declare the fibre content as lyocell, which is an 'other' textile material
• Keep commercial invoices with fibre percentages for CBSA