PVC Fisherman Ankle Boots from Canada
Ankle-height PVC boots with over 90% plastic external upper surface, designed for casual fishing outings rather than heavy protection. Classified in 6402.91.40.67 due to rubber/plastic composition, ankle coverage, absence of foxing, and not qualifying as sports or overshoe footwear per subheading notes.
Duty Rate — Canada → United States
16%
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
• Conduct surface area calculations per Chapter Note 4(a), excluding reinforcements, to prove 90%+ plastics
• Avoid chemical-resistant claims that trigger protective footwear reclassification
• Include care labels specifying hand-cleaning only to prevent textile misclassification