Kids PVC Garden Boots

Children's ankle-covering garden boots made with soles and uppers of PVC accounting for over 90% external surface area, waterproof and unassembled by stitching or riveting. Meets HTS 6401.92.60.00 as non-supported PVC waterproof footwear not extending to the knee.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4.6%+10.0%14.6%
🇲🇽Mexico4.6%+10.0%14.6%
🇨🇦Canada4.6%+10.0%14.6%
🇩🇪Germany4.6%+10.0%14.6%
🇯🇵Japan4.6%+10.0%14.6%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6401.92.90Higher: 55% vs 14.6%

If PVC external surface is predominant but combined with other plastics over 90%

Blends not exclusively >90% PVC shift to other plastics waterproof footwear.

6117.10.60Higher: 27% vs 14.6%

If knitted PVC textile uppers rather than molded PVC

Knitted constructions fall under Chapter 61 knitwear, not molded plastics footwear.

4015.90.00Higher: 39% vs 14.6%

If classified primarily as rubber despite PVC layer

Rubber predominant by ground contact area per Note 4(b) moves to rubber articles.

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Import Tips & Compliance

Provide size specifications confirming ankle coverage but not knee; use photos for CBP review

Label with PVC composition and child-safe materials; test for phthalates common in PVC imports