Boys' Woven Cotton Briefs from United States
Boys' boxer briefs made of woven cotton poplin with an elastic waistband and contoured pouch. Although underpants are generally classified elsewhere, woven cotton variants of this type are classified as similar articles under this tariff item.
Duty Rate — United States → Canada
17%
Import Tips
• Ensure the goods are made of woven cotton, not knitted, as knitted articles fall under Chapter 61
• Declare the fibre composition accurately, as cotton content affects classification
• Be aware that boys' garments are defined by a left-over-right closure or by design features indicating they are for boys