PVC Welding Spats from Canada
Heavy-duty PVC spats worn over boots for welding protection against sparks and slag, secured with straps. Classified under HTS 3926.20.90 as 'other' plastic apparel accessories from heading 3904, designed for industrial protective use. They fit as clothing foot coverings made of plastic.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Certify flame-retardant properties if claimed; ensure no leather/steel toe to remain plastics
• Pitfall: industrial sets with gloves may classify as 3926.20.30 ensembles