Toddler PVC Puddle Boots
Toddler PVC Puddle Boots are small-sized waterproof boots covering the ankle, constructed with soles and uppers of PVC over 90% external area. They are fully waterproof without riveting or stitching, fitting the criteria for tariff item 6401.92.92.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the boots are made of rubber
Rubber toddler puddle boots are classified under the rubber sibling item.
If the boots cover the knee
Knee-covering toddler boots fall under a different subheading.
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
• For children's footwear (up to Canadian size 12), ensure the statistical code is correctly applied
• Verify the PVC content exceeds 90% of the external surface area
• Keep records of the construction method to demonstrate no stitching or similar assembly processes
Related Products under Tariff item 6401.92.92
Chemical Resistant Waterproof Safety Boots
Chemical Resistant Waterproof Safety Boots are injection-molded waterproof boots with rubber or plastic uppers and soles, covering the ankle for protection in chemical handling environments. They have no stitching or mechanical assembly, qualifying as work footwear under tariff item 6401.92.92.
Clear PVC Ankle Rain Shoes
The Clear PVC Ankle Rain Shoes are transparent PVC rain shoes covering the ankle, with soles and uppers exceeding 90% poly(vinyl chloride) external surface, unassembled by mechanical means. They are waterproof and the upper is not fixed to the sole by stitching, riveting, nailing, screwing, plugging or similar processes. They fall under this item as footwear of plastics.
Commercial PVC Cleaning Shoes
The Commercial PVC Cleaning Shoes are industrial cleaning shoes with PVC soles and uppers over 90% external surface, ankle coverage, and waterproof without stitching. The upper is not fixed to the sole by any excluded process. They fall under this item as footwear of plastics.
Composite Toe Waterproof Industrial Boots
Composite Toe Waterproof Industrial Boots are lightweight waterproof work boots with composite safety toes, made from molded rubber or plastics covering the ankle for manufacturing floors. They feature seamless construction without nailing or plugging, qualifying under tariff item 6401.92.92.
Crocs AllCast Waterproof Clog Boots
These waterproof mid-ankle clog-style boots are made entirely from Croslite material, a type of plastic, and are fully molded without any assembly processes like stitching, riveting, or screwing. The uppers cover the ankle but not the knee, and the boots are designed for wet work environments. They are classified under tariff item 6401.92.92 as waterproof footwear of plastics, covering the ankle but not the knee.
Crocs Classic Clog All-Terrain Mid
Crocs Classic Clog All-Terrain Mid are waterproof mid-height clogs covering the ankle, made from Croslite foam, a proprietary plastic material, with molded seamless construction. They are designed for casual wet use and qualify under tariff item 6401.92.92 as other waterproof plastics footwear.