As you may know, PVC is actually a more durable material than rubber so is ideal for kids boots. These fun yellow wellies suit both boys and girls (particularly those dreaming of being firemen!), and will also please their parents, as they have a built in reflective strip around the top and in the heel to ensure that car headlights will see them at night. We thought that was quite clever - hope you do.
These are even made in the EU, so you are getting high quality manufacture at a very competitive price.