PVC Festival Wellies from Canada
Fashion PVC wellies covering ankle, over 90% PVC external, waterproof unstitched. HTS 6401.92.60.00 due to construction/materials.
Duty Rate — Canada → United States
14.6%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Ornamentation excluded from surface calc per Note 4(a)
• Patterned PVC still qualifies if material PVC