Girls' Lambswool Culotte Ensemble from Japan
A girls' set of lambswool tunic and culotte-style divided skirt/trousers in matching fabric for active wear, put up for retail sale. The tunic serves as the upper garment and the culottes as the lower garment, meeting the ensemble definition in Chapter 62, Note 3(b). This item falls under tariff item 6204.21.00 as an ensemble of wool for girls.
Duty Rate — Japan → Canada
18%
Import Tips
• Ensure the culottes are clearly trousers or divided skirt style and made from the same fabric as the tunic
• Confirm the set is sold as a retail unit with compatible sizes
• Keep fabric composition and construction details for CBSA verification