PVC Construction Site Boots
PVC construction site boots are durable waterproof footwear with outer soles and uppers made of poly(vinyl chloride), covering the ankle. They are manufactured without stitching, riveting, nailing, screwing, plugging, or similar processes, providing a seamless waterproof construction. The PVC material exceeds 90% of the external surface area, qualifying them under this tariff item for plastic footwear.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 20% | — | 20% |
| 🇲🇽Mexico | 20% | — | 20% |
| 🇺🇸United States | 20% | — | 20% |
| 🇩🇪Germany | 20% | — | 20% |
| 🇯🇵Japan | 20% | — | 20% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the PVC content is 90% or less of the external surface area
This item covers other plastic waterproof footwear with less than 90% PVC, which may still fall under the same subheading.
If the boots do not cover the ankle
Footwear that does not cover the ankle falls under a different tariff item for other waterproof footwear.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify that the PVC content is over 90% of the external surface area to meet the tariff item criteria
• Ensure the boots are classified as waterproof and ankle-covering, with no mechanical assembly
• Provide CBSA with material safety data sheets and product specifications for industrial use
Related Products under Tariff item 6401.92.12
Clear PVC Ankle Rain Shoes
Clear PVC ankle rain shoes are waterproof footwear with outer soles and uppers made of plastics, specifically poly(vinyl chloride). They cover the ankle but not the knee and are not assembled by stitching, riveting, nailing, screwing, plugging, or similar processes. The PVC material accounts for over 90% of the external surface area, qualifying them under this tariff item for plastics footwear.
Commercial PVC Cleaning Shoes
Commercial PVC cleaning shoes are industrial-grade waterproof footwear with outer soles and uppers made of poly(vinyl chloride), covering the ankle. They are constructed without stitching, riveting, nailing, screwing, plugging, or similar processes, ensuring a seamless waterproof design. The PVC material constitutes over 90% of the external surface area, making them eligible for this tariff item.
Heavy Duty PVC Work Boots
Heavy-duty PVC work boots are industrial waterproof footwear with outer soles and uppers made of poly(vinyl chloride), covering the ankle but not the knee. They are manufactured without stitching, riveting, nailing, screwing, plugging, or similar processes, providing a seamless waterproof barrier. The PVC material exceeds 90% of the external surface area, qualifying them under this tariff item for plastic footwear.
Kids PVC Garden Boots
Kids PVC garden boots are children's waterproof footwear with outer soles and uppers made of poly(vinyl chloride), covering the ankle. They are constructed without stitching, riveting, nailing, screwing, plugging, or similar processes, ensuring a seamless and durable design. The PVC material accounts for over 90% of the external surface area, making them eligible for this tariff item.
PVC Festival Wellies
PVC festival wellies are fashionable waterproof footwear with outer soles and uppers made of poly(vinyl chloride), covering the ankle. They are constructed without stitching, riveting, nailing, screwing, plugging, or similar processes, ensuring a seamless and stylish design. The PVC material accounts for over 90% of the external surface area, making them eligible for this tariff item.
PVC Fishing Waders Mid-Calf
PVC fishing waders mid-calf are waterproof footwear with outer soles and uppers made of poly(vinyl chloride), covering the ankle but not the knee. They are manufactured without stitching, riveting, nailing, screwing, plugging, or similar processes, ensuring a seamless waterproof design. The PVC material exceeds 90% of the external surface area, qualifying them under this tariff item for plastic footwear.