Men's Cotton Thermal Underwear Top from China
A long-sleeve thermal undershirt of waffle-weave cotton for warmth in cold weather. This is classified under tariff item 6207.91.00 as a men's undershirt of cotton, a woven non-knitted garment providing insulation.
Duty Rate — China → Canada
17%
Import Tips
• Confirm the thermal top is made of woven cotton, as knitted thermal underwear falls under Chapter 61
• Describe it as an undershirt, not outerwear, to align with this heading
• Include the waffle-weave construction details in the product description