PVC Rain Boots for Adults from Mexico
PVC Rain Boots for Adults are waterproof boots that cover the ankle but not the knee, with soles and uppers made of poly(vinyl chloride) comprising over 90% of the external surface area. They are not stitched, riveted, or similarly assembled, qualifying them for tariff item 6401.92.92.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the PVC content is over 90% of the external surface area of both uppers and soles
• Provide clear product descriptions and material breakdowns to the CBSA to avoid misclassification
• Note that if the boots are for children (size 12 and under), statistical codes may differ