Boys' Polyester Dress Shirt from Canada
A formal dress shirt made primarily from polyester man-made fibers, designed for boys with long sleeves, a collar, and a front opening with buttons starting at the neckline. It fits the definition of shirts in heading 6205 as a garment covering the upper body without pockets below the waist or ribbed waistband. Classified under 6205.30.2040 as a boys' dress shirt of man-made fibers, other than specific statistical categories.
Duty Rate — Canada → United States
35.9%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify fiber content exceeds 70% man-made fibers via lab tests to confirm Chapter 62 classification and avoid reclassification to cotton headings
• Ensure labeling includes country of origin, care instructions, and fiber content per FTC rules; boys' sizing must match US standards to prevent valuation disputes