Boys' Cotton Pocket T-Shirt from Canada
Knitted cotton T-shirt for boys with a single chest patch pocket, short sleeves, and round neckline. It qualifies for HTS 6109.10.00.14 as a boys' cotton T-shirt, adhering to chapter exclusions for bottom tightening and sleeve requirements.
Duty Rate — Canada → United States
76.5%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document pocket construction to distinguish from shirts under 6105, which require full openings and collars
• Use HTS advisory rulings for graphic-heavy designs to preempt CBP challenges on 'similar garments' scope
• Monitor quotas on cotton apparel; exceeded limits trigger higher duties or visa requirements