Girls' Long Cotton Raincoat from Japan
A full-length girls' cotton raincoat with a detachable liner option, but the base shell is woven cotton. It is a made-up article of Chapter 62, classified under tariff item 6202.30.00 as a women's or girls' cotton overcoat, excluding knitted or crocheted garments.
Duty Rate — Japan → Canada
17%
Import Tips
• If the detachable liner is made of a different material, classify the raincoat and liner separately if presented as separate articles
• The base cotton shell determines classification, but ensure the liner does not change the essential character
• For CBSA, provide detailed product specifications, including fabric composition of both shell and liner