Men's Polyester Fleece-Lined Thermal Undershirt from Canada
A lightweight knitted undershirt with inner fleece lining for enhanced warmth, made entirely from polyester man-made fibers for base layering. Classified under HTS 6109.90.10.47 as it qualifies as a men's thermal undershirt (652), a type of T-shirt or singlet without prohibited bottom fastenings. Ideal for outdoor activities in cold climates.
Duty Rate — Canada → United States
42%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Conduct stitch density test (at least 10 stitches/cm) if questioned, as low density may shift to other headings
• Declare as undershirt only; avoid marketing as standalone shirt to prevent scrutiny under shirt definitions in notes