Men's PVC Fishing Waders Boots from Canada
Low-cost men's PVC boots portion of waders, with plastic uppers and soles covering the ankle for water resistance. HTS 6402.91.60.30 covers these valued <$3/pair as other rubber/plastic footwear, excluding full wader garments.
Duty Rate — Canada → United States
58%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Separate boot components from full waders in documentation to avoid apparel classification
• Test PVC for external layer visibility; thin coatings don't qualify per Chapter Note 3(a)