Polyester-Leather Waistcoat from China
> This sleeveless waistcoat is knitted from polyester, with a full leather front panel that exceeds 25% of the total weight and a polyester knit back. The polyester knit provides the primary structure, making it a knitted article of man-made fibres. It is classified under tariff item 6110.30.00 as a waistcoat.
Duty Rate — China → Canada
18%
Import Tips
• > Ensure the polyester knit is the predominant material by weight, excluding the leather front panel, for classification under 6110.30.00
• The leather front must be included in the total weight for the 25% threshold
• Keep clear records of material composition