Baby Rubber Rain Boots from China
Baby rubber rain boots are waterproof rubber boots for infants, with short shafts that do not cover the ankle, ideal for puddle play. They are made entirely of rubber, with no textile components. These rain boots fall under tariff item 6405.90.00 as other footwear, as they have uppers of textile materials only if the lining is considered, but here the upper is rubber.
Duty Rate — China → Canada
18%
Import Tips
• Confirm the rain boots are not designed for sports, as that would shift classification to heading 64.02
• Since the upper is rubber, ensure the material composition is documented to avoid misclassification under textile headings
• Check if the rain boots are considered children's footwear per statistical note 1, which may affect duty rates