Cotton Women's Suit Waistcoat from Canada
A tailored waistcoat made of 100% cotton fabric, designed as part of a women's suit ensemble with matching jacket and skirt or trousers. It features a V-neckline, welt pockets, and single-breasted front with buttons, imported specifically as a component of the suit set under HTS 6204.12.0040. This classification applies because it is presented and imported as part of a suit, per Chapter 62 notes defining suit components.
Duty Rate — Canada → United States
24.9%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify the waistcoat matches the suit's fabric, color, and style exactly as per Chapter 62 suit definitions to avoid reclassification; include commercial invoices specifying 'part of suit' and matching set details
• Ensure no retail packaging that suggests individual sale, as this could shift to heading 6204.49