Girls' Polyester Muscle Top from China
A sleeveless muscle-style top in polyester knit for active girls, with wide armholes for workouts. It is classified under tariff item 6114.30.00 as an 'other garment' of man-made fibres, excluded from heading 61.06 due to no sleeves or collar.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the top is knitted and made of polyester, a man-made fibre
• Muscle tops without sleeves are not classified as shirts
• Provide detailed product descriptions to CBSA for accurate classification