Boys' Cotton Two-Piece Pajama Set from Canada
A classic two-piece pajama set for boys, consisting of long-sleeve button-up shirt and matching long pants made from soft 100% cotton fabric. This falls under HTS 6207.21.0040 as boys' nightshirts and pajamas of cotton, other than man-made fibers, designed for sleepwear and not knitted. It meets Chapter 62 criteria for made-up textile articles excluding knitted or crocheted items.
Duty Rate — Canada → United States
18.9%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify fiber content is 100% cotton via lab tests; mislabeling leads to reclassification under man-made fiber subheadings
• Provide detailed invoices specifying 'boys' sizing (351 category) and sleepwear end-use to avoid scrutiny as outerwear
• Ensure no pockets below waist or ribbed waistbands, as these exclude from heading 6207 per chapter notes