Men's Lyocell Crew T-Shirt from Japan
An eco-friendly T-shirt knitted from lyocell (Tencel), a man-made cellulose fiber, featuring a crew neck and no hem tightening. It is classified under tariff item 6109.90.00 as a men's T-shirt of other textile materials, since lyocell is not cotton or wool and the garment meets the chapter's requirements for knitted upper garments.
Duty Rate — Japan → Canada
18%
Import Tips
• Verify that the lyocell fiber is correctly declared as a man-made cellulose fiber, as this determines classification under 6109.90.00
• Ensure the T-shirt has no pockets below the waist or ribbed waistband, which would exclude it from heading 6109
• Keep records of the fiber composition and construction details for CBSA verification