PVC Rain Boots for Adults from Canada
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.
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
• Verify that over 90% of the external surface area of soles and uppers is PVC via lab testing to confirm classification
• Ensure labeling indicates PVC material and waterproof properties; provide assembly process documentation showing no stitching or riveting
• Avoid common pitfalls like misclassifying as rubber if PVC layer is not predominant externally