PVC Construction Site Boots from Germany
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.
Duty Rate — Germany → Canada
20%
Import Tips
• 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