Gumleaf Over-the-Knee PVC Rain Boots from Japan
Gumleaf over-the-knee PVC rain boots, tall over-the-knee boots from flexible PVC plastic, calendered and heat-sealed in one piece without riveting or screwing for complete waterproofing. This fits the tariff item for other waterproof plastic footwear with non-assembled uppers.
Duty Rate — Japan → Canada
20%
Import Tips
• Verify the boots are made of plastics and have no mechanical assembly
• Provide evidence of heat-sealed construction for CBSA
• If the boots are of rubber, they would be classified under a different subheading