Boys' Long-Sleeve Wool Base Layer Underwear Top from Canada

A long-sleeve knitted top made from fine wool, intended as a base layer underwear for boys during cold weather activities, providing insulation without bulk. Classified under HTS 6109.90.1510 as boys' underwear of wool with long sleeves, adhering to chapter restrictions on closure and excluding orthopedic or worn items. It matches the 'similar garments' description due to its tank-like fit adapted for thermal use.

Duty Rate — Canada → United States

15.6%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Confirm sizing and design indicate boys' use (right-over-left closure per notes); ambiguous cuts default to girls' headings

Obtain certificates of origin for wool to benefit from preferential tariffs; declare country-specific shearing details

Avoid common pitfall of mislabeling as outerwear—include 'underwear' on invoices and packing lists