Cotton Liner Socks from United States
Cotton liner socks are thin, fine-gauge knitted socks designed to be worn under dress shoes. They are classified under tariff item 6115.95.00 as other cotton hosiery, without applied soles or orthopedic features. Their knitted construction and cotton composition qualify them for Chapter 61.
Duty Rate — United States → Canada
16%
Import Tips
• Ensure the socks are made up knitted or crocheted articles, as required by Chapter 61
• Declare the cotton fibre composition accurately, as the duty rate may vary with fibre content
• Keep records of the manufacturing process to confirm no applied soles are present