Boys' Cotton Sleeveless Base Layer from Japan
A knitted cotton sleeveless top for boys used as an undergarment base layer. Classified under tariff item 6114.20.00 as a men's/boys' other cotton top, knitted, not a shirt per the chapter notes.
Duty Rate — Japan → Canada
18%
Import Tips
• Confirm the garment is not a shirt (no collar or full opening) and lacks a tightening mechanism at the bottom
• Provide detailed product specifications to customs brokers
• Ensure cotton content is accurately declared for tariff classification