Yellow Fisherman's PVC Knee Boots from Japan
Yellow fisherman's PVC knee boots with thick molded soles and uppers of plastics, designed for waterproof protection up to the knee in fishing environments. Seamless construction prevents water ingress, and they are not assembled by stitching or similar processes, fitting tariff item 6401.99.20.
Duty Rate — Japan → Canada
20%
Import Tips
• Classify under 6401.99.20 as waterproof footwear of plastics
• Ensure the boots are not considered sports footwear under subheading note 1 (no spikes or specific sports features)
• Keep records of the PVC composition for customs verification