Not really sure on this, but my understanding is that it would be best to ship it as a toy part (950300) - this is basically because if you send it as a cloth/clothing it becomes a textile & therefore may be subject to customs duty in addition to just the taxes (assuming your total shipment is over $25)… always have to snicker at the border crossing when the CBSA agent asks "have any alcohol, firearms, tobacco or children's clothing"