Girls' Coated Knitted Dress from China
A girls' dress made from knitted fabric with a plastic cover that obscures the base material. It is a single garment, not part of an ensemble, and is classified under heading 61.13. The right-over-left closure identifies it as a girls' garment per Chapter 61 Note 9.
Duty Rate — China → Canada
18%
Import Tips
• Confirm the right-over-left closure to classify as a girls' garment
• Ensure the plastic coating fully obscures the knitted fabric
• If the dress is part of a set, verify it does not qualify as an ensemble under heading 61.12