Men's Spandex Blend Crew Neck T-Shirt from United States
A form-fitting crew neck T-shirt from a knitted polyester-spandex blend (95% polyester, 5% spandex) for gym wear. It qualifies for tariff item 6109.90.00 as a men's T-shirt of other textile materials, as the predominant fiber is polyester and the garment is a made-up knitted article without excluded features.
Duty Rate — United States → Canada
18%
Import Tips
• Determine the predominant fiber by weight, as this determines classification under 6109.90.00 (polyester in this case)
• 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 blend percentages for CBSA verification