Boys' Polyester Surf Shorts from China
Boys' polyester surf shorts are knitted, elastic-waist swimwear designed for surfing, featuring a mesh lining for added comfort. They are made from synthetic fibres, which qualifies them under tariff item 6112.31.00 for men's or boys' swimwear of synthetic fibres.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the shorts are knitted or crocheted and made of synthetic fibres, as this determines classification under 6112.31.00
• Declare the fibre composition accurately to avoid penalties
• Verify the goods are not worn or second-hand, as those fall under heading 63.09