Kids' Red PVC Knee Rain Boots from United States
Children's red PVC knee-high rain boots, fully waterproof with molded plastic uppers and soles, no stitching or riveting. They cover the knee and are designed for rainy play, falling under tariff item 6401.99.20 as waterproof footwear of plastics.
Duty Rate — United States → Canada
20%
Import Tips
• Ensure the boots are classified as waterproof footwear of plastics under 6401.99.20
• Verify that the PVC material complies with Canadian children's product safety regulations, including phthalate restrictions
• Declare the correct size range as 'children's' per statistical note 1 (up to Canadian children's size 12)