Girls' Reversible Cotton Raincoat from China
A double-sided raincoat for girls with one solid color cotton exterior treated for water repellency and a patterned cotton lining that doubles as outerwear. It is a made-up woven cotton garment, classified under tariff item 6202.30.00 as a women's or girls' cotton overcoat, excluding knitted or crocheted articles.
Duty Rate — China → Canada
17%
Import Tips
• For reversible garments, the classification is based on the component that gives the essential character; if both sides are cotton, 6202.30.00 applies
• Ensure the water-repellent treatment does not involve coating or laminating with plastics, which could shift classification to heading 62.10
• Declare the fabric composition of both sides to CBSA for accurate assessment