Boys' Cotton Tank Top from Canada
A sleeveless knitted cotton tank top designed for boys, featuring a round neckline and no front opening, ideal for casual wear. It falls under HTS 6109.10.00.23 as a boys' singlet made of cotton, without drawstring or ribbed waistband at the bottom. This classification applies to made-up knitted garments for young males.
Duty Rate — Canada → United States
26.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify garment lacks drawstring or ribbed waistband to stay in 6109; include fiber content labels per FTC rules
• Declare as boys' based on sizing and left-over-right closure if applicable
• Watch for misclassification as T-shirts if sleeves are added