Boys' Rugby-Style Sweater Leather Shoulders from China
> This boys' rugby-style crewneck is knitted from polyester and features leather shoulder panels that exceed 25% of the total weight. The polyester knit forms the main body, giving it the essential character of a knitted sweater. It is classified under tariff item 6110.30.00.
Duty Rate — China → Canada
18%
Import Tips
• > Ensure the polyester knit is the predominant material by weight, excluding leather, for classification under 6110.30.00
• The leather shoulder panels must be included in the total weight calculation
• Keep detailed records of material weights for CBSA