Boys' Rayon Sleeveless Shirt from Japan
A lightweight, knitted rayon sleeveless shirt for boys, with a button placket but no full sleeves. It is classified under tariff item 6114.30.00 as an 'other garment' of man-made fibres, since sleeveless garments are excluded from shirt headings under Chapter 61.
Duty Rate — Japan → Canada
18%
Import Tips
• Confirm the garment is knitted and made of rayon, a man-made fibre
• Note that sleeveless shirts are not classified as shirts under heading 61.05, so this tariff item applies
• Keep detailed product specifications for CBSA verification