Unisex Cotton Muscle Tank from United States
A fitted muscle tank top from stretchy knitted cotton, suitable for gym or casual wear with a scoop neck. It is classified under tariff item 6109.10.00 as a cotton tank top, lacking waist pockets or tightening excluded by notes for shirts.
Duty Rate — United States → Canada
68%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Confirm the tank top has no drawstring or ribbed waistband at the bottom, as per chapter note 5
• Ensure the garment is knitted and made of cotton for this tariff item
• Verify it is not classifiable as a shirt under heading 61.05 or 61.06, which have additional restrictions