Boys' Flannel Cotton PJ Pants and Top Set from Canada
Cozy two-piece pajama set with brushed flannel cotton top and elastic-waist pants, knitted for boys' sleep use. HTS 6107.21.0020 applies to boys' cotton pajamas as made-up knitted articles. Distinct from suits/ensembles or ski-suits per Chapter notes.
Duty Rate — Canada → United States
18.9%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Conduct stitch density tests (>10/cm) if disputed; low density risks 6105/6106 exclusion
• Separate sets from ensembles; retail packaging as matching set stays in 6107
• Beware quotas on cotton apparel; file correct visa for origin countries like China