Viscose Rayon Pajama Set from United States
A two-piece pajama set for women, knitted from viscose rayon, a regenerated cellulose fibre. Viscose rayon is not cotton, wool, or man-made fibre, so it qualifies as an 'other textile material' under tariff item 6108.39.00, which covers women's or girls' nightdresses and pyjamas of such materials.
Duty Rate — United States → Canada
Import Tips
• Verify that the viscose rayon is the predominant fibre by weight, as blends with other textiles may alter classification under Section XI Note 2
• Ensure the pajama set is properly labelled with fibre content and care instructions, as required by Canadian consumer packaging and labelling laws
• If the set includes a button-front top, confirm it does not have pockets below the waist or a ribbed waistband, which would exclude it from heading 61.05 but not from 61.08