Polyester Festival Cape from Canada
Short knitted polyester capelet for costume/festival wear, fastened at neck. HTS 6114.90.90.45 as 'other' knitted synthetic garment under cotton restraints (359); festive outer layer.
Duty Rate — Canada → United States
15.6%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Market as 'outer garment' vs. costume to maintain apparel classification
• Knitted structure proof via sample submission if challenged
• Quota 359 preparation; holiday items spike restraint usage