Blackout Lined Polyester Curtains from China
Made-up blackout curtains with a lining, constructed from a face fabric of high-twist polyester filament yarns of tariff item 5407.61.10. The curtains are ready for use, meeting the definition of 'made up' under Section XI Note 7, and are classified here because the fabric is specifically identified in the tariff item.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the face fabric is made from high-twist polyester filament yarns and matches tariff item 5407.61.10; keep fabric specifications from the manufacturer
• Declare the curtains as made-up articles, not fabric, to avoid misclassification
• Have commercial invoices ready showing fabric composition and construction