Boys' Spandex Blend Singlet from China
A form-fitting singlet made from a polyester-spandex knit blend for boys, used as an undergarment or base layer. It qualifies for tariff item 6109.90.00 as a boys' singlet of other textile materials, as the predominant fiber is polyester and the garment is a made-up knitted article.
Duty Rate — China → Canada
18%
Import Tips
• Determine the predominant fiber by weight, as this determines classification under 6109.90.00 (polyester in this case)
• Ensure the singlet has no drawstring, ribbed waistband, or other tightening means at the bottom, as these would exclude it from heading 6109
• Keep records of the fiber blend percentages for CBSA verification