Girls' Cotton Pajama Set from Japan
A two-piece pajama set for girls featuring a button-front top and elastic-waist pants, crafted from breathable cotton. It is a made-up, non-knitted sleepwear article, classified under this tariff item as girls' pajamas of cotton.
Duty Rate — Japan → Canada
17%
Import Tips
• Present the set as a retail package to ensure classification as pajamas
• Keep records of the cotton fabric and non-knitted construction for CBSA
• Check if the set qualifies for preferential duty rates under Canada's trade agreements