Kids PVC Garden Boots from Germany
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 — Germany → United States
14.6%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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