Vinyl Rain Boot Upper from Canada
Flexible PVC vinyl upper for children's rain boots, injection-molded with plastic body and tiny textile trim accents (<50% area). Fully plastics per Chapter Note 3. Assembled minus outer sole.
Duty Rate — Canada → United States
14.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Use CAD surface area calculations for PVC vs. trim verification
• Label as 'footwear upper parts' distinctly from finished boots