Girls' Cape-Style Cotton Raincoat from United States
A poncho-like cape raincoat for girls, made of cotton and featuring a hood and snap sides for arm coverage. It is fully waterproof and constructed as a made-up article of Chapter 62, excluding knitted or crocheted textiles, and is classified under tariff item 6202.30.00 as a women's or girls' cotton overcoat or similar article.
Duty Rate — United States → Canada
Import Tips
• Ensure the raincoat is made of woven cotton fabric, not knitted or crocheted, as Chapter 62 excludes such articles
• Declare the garment as a women's or girls' cotton overcoat under 6202.30.00, and verify the cotton composition by weight to avoid classification disputes
• If the cape is sold with a matching accessory, consider whether it forms a set for retail sale, which may affect classification