Toddler PVC Puddle Boots from China
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.
Duty Rate — China → Canada
0%
Import Tips
• 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