Kids PVC Garden Boots from China
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.
Duty Rate — China → United States
17.1%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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