Acrylic Leather-Patch Pullover from China
> This knitted acrylic pullover features substantial leather patches on the shoulders and elbows, which together exceed 25% of the garment's total weight. Despite the leather accents, the garment retains the essential character of a knitted sweater of man-made fibres, as the body and primary construction are acrylic knit. It is classifiable under tariff item 6110.30.00 as a pullover of man-made fibres.
Duty Rate — China → Canada
18%
Import Tips
• > Ensure the leather patches are properly declared as part of the garment's total weight, as the 25% threshold affects classification
• Verify the acrylic knit is the predominant material by weight to confirm heading 6110.30.00
• Keep records of fibre composition and leather content for CBSA verification