Gumleaf Over-the-Boot Waterproof Covers from China
Slip-on rubber overshoe covers designed to protect regular boots from water, mud, and chemicals during outdoor work. The uppers of rubber are molded directly to the sole without stitching or mechanical fastening, qualifying as waterproof footwear under this tariff item.
Duty Rate — China → Canada
20%
Import Tips
• Ensure the covers are not disposable or made of flimsy materials, as Chapter 64 excludes such items
• Verify the rubber is the primary material of both upper and sole
• Keep records of the molding process to demonstrate no stitching or mechanical assembly