PVC Festival Wellies from Germany
PVC Festival Wellies are waterproof boots made of poly(vinyl chloride) that cover the ankle but not the knee. The uppers and outer soles are composed of over 90% PVC, and the construction is seamless, without stitching or similar assembly processes, qualifying them under tariff item 6401.92.92.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the PVC content exceeds 90% of the external surface area of both uppers and soles to qualify for this tariff item
• Keep commercial invoices and packing lists detailing the material composition and construction method for CBSA verification
• Note that footwear for children (up to Canadian size 12) may have different statistical requirements