Boys' PVC Mackintosh from United States
A classic mackintosh coat for boys, made from a man-made fiber base fabric that is coated with PVC plastic, completely obscuring the underlying textile. This garment is designed as an outerwear overcoat of the type described in heading 62.01, providing weather protection. It falls under this tariff item as an 'other' garment made from coated fabrics of heading 59.03.
Duty Rate — United States → Canada
68%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the PVC coating fully obscures the base fabric to qualify for this tariff item
• Declare the garment's man-made fiber composition and coating type accurately on customs documents
• Be prepared to provide a sample or technical specification if requested by CBSA