Toddler PVC Puddle Boots from Mexico
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.
Duty Rate — Mexico → United States
14.6%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Age-grade labeling mandatory; test PVC for lead/phthalates per CPSIA
• Photos showing PVC dominance and ankle coverage aid customs clearance