Girls' Cotton Formal Ensemble from United States
A formal ensemble for girls consisting of a cotton jacket and a skirt, both made from identical twill fabric and presented in a retail box. The set meets the definition of an ensemble under chapter note 3(b), with one upper and one lower garment, and is not a suit because the jacket does not meet the four-panel requirement. As a woven cotton ensemble, it is classified under 6204.22.00.
Duty Rate — United States → Canada
17%
Import Tips
• Verify that the jacket has fewer than four panels in the outer shell; if it has four or more, the set may be classified as a suit under 6204.11.00
• The ensemble must be put up for retail sale with all components of identical fabric construction, style, and colour
• Retain packaging photos as evidence of retail presentation for CBSA