Rayon-Lined Polyester Office Ensemble from Germany
This professional women's ensemble has a polyester shell with rayon lining, comprising a jacket and trousers in matching synthetic outer fabric for retail sale. Classification is based on the outer surface fabric, which is entirely polyester, meeting the Chapter 62 ensemble definition. It is classified under tariff item 6204.23.00 as a women's ensemble of synthetic fibres.
Duty Rate — Germany → Canada
18%
Import Tips
• Ensure the outer shell is entirely polyester; the rayon lining does not affect classification
• Confirm the jacket and trousers are of identical outer fabric and presented as a retail set
• Declare both shell and lining fibre composition on the commercial invoice