Tencel Pajama Shorts Set from United States
A women's two-piece pajama set knitted from Tencel, a branded form of lyocell fibre derived from wood pulp. As a regenerated cellulose fibre, Tencel is considered an 'other textile material' for tariff purposes, making this set classifiable under 6108.39.00 for women's nightdresses and pyjamas of other textile materials.
Duty Rate — United States → Canada
18%
Import Tips
• Confirm that the Tencel fibre is lyocell and not a blend; if blended with other fibres, classification may shift based on the predominant weight
• Ensure the set is put up for retail sale and meets the definition of 'made up' under Section XI Note 7
• Keep records of the fibre composition to support the tariff classification if questioned by the CBSA