Boys' Merino Wool Tank Top from United States
A knitted merino wool tank top for boys, sleeveless with a crew neck, designed for layering under shirts. It is classified as an 'other garment' of fine animal hair because sleeveless garments are excluded from heading 6105 (shirts) under Chapter Note 4.
Duty Rate — United States → Canada
18%
Import Tips
• Verify that the tank top is sleeveless, as this excludes it from heading 6105 (shirts) and supports classification under 6114.90.00
• Declare the merino wool fibre content accurately, as fine animal hair is subject to specific duty rates
• Be prepared to provide a sample or technical specification if the CBSA questions the garment's construction