Girls' Cashmere Cowl Neck Top from China
A cowl neck cashmere top for girls, knitted from fine cashmere wool. It is classified as an 'other garment' of fine animal hair because it does not meet the specific definitions of shirts or other more specific headings in Chapter 61.
Duty Rate — China → Canada
18%
Import Tips
• Confirm that the cowl neck top does not qualify as a 'shirt' under Chapter Note 4, as this would shift classification to heading 6106
• Declare the cashmere fibre content accurately, as fine animal hair is subject to specific duty rates
• Keep records of the garment's construction and fibre content in case the CBSA requests verification