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
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If PVC external surface is predominant but combined with other plastics over 90%
Blends not exclusively >90% PVC shift to other plastics waterproof footwear.
If knitted PVC textile uppers rather than molded PVC
Knitted constructions fall under Chapter 61 knitwear, not molded plastics footwear.
If classified primarily as rubber despite PVC layer
Rubber predominant by ground contact area per Note 4(b) moves to rubber articles.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
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
Related Products under HTS 6401.92.60.00
PVC Rain Boots for Adults
These waterproof rain boots cover the ankle but not the knee, with both soles and uppers made of poly(vinyl chloride) comprising over 90% of the external surface area. They are not stitched, riveted, or similarly assembled, fitting precisely under HTS 6401.92.60.00 due to their PVC construction and waterproof design.
PVC Fishing Waders Mid-Calf
Mid-calf PVC fishing waders with over 90% external surface of poly(vinyl chloride) on soles and uppers, waterproof without stitching or similar assembly processes. Fits HTS 6401.92.60.00 for ankle-covering, knee-not-covering PVC-dominant footwear.
Toddler PVC Puddle Boots
Toddler-sized puddle boots covering the ankle, constructed with soles and uppers of PVC over 90% external area, fully waterproof without riveting or stitching. Precisely matches HTS 6401.92.60.00 criteria.
PVC Marsh Muck Boots
Ankle-length PVC muck boots for marshland, featuring >90% poly(vinyl chloride) external surface on soles/uppers, unassembled waterproof design. HTS 6401.92.60.00 classification based on material and construction.
Commercial PVC Cleaning Shoes
Industrial cleaning shoes with PVC soles/uppers >90% external surface, ankle coverage, waterproof without stitching. Fits HTS 6401.92.60.00 for non-assembled PVC footwear.
PVC Festival Wellies
Fashion PVC wellies covering ankle, over 90% PVC external, waterproof unstitched. HTS 6401.92.60.00 due to construction/materials.