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Seneca Import Ltd., is importing a winter jacket with HS#6101.30.00.00. The jacket, made in China, is valued at CAD$30.00 (transaction value) and is being exported

Seneca Import Ltd., is importing a winter jacket with HS#6101.30.00.00. The jacket, made in China, is valued at CAD$30.00 (transaction value) and is being exported directly from New York, USA to Toronto, CA. The courier company handling this shipment is Ontario Express. What is the import duty and tax rate for this winter jacket?

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