Baby Rubber Rain Boots from United States
Baby rubber rain boots are waterproof rubber boots for infants with short shafts not covering the ankle, ideal for puddle play. They are classified under 6405.90.00 as other infant footwear, where rubber constitutes the primary outer sole and visible external material. The short shaft excludes them from heading 6401.
Duty Rate — United States → Canada
18%
Import Tips
• Confirm the boot shaft does not cover the ankle, as that would classify under heading 6401
• Declare the rubber material and infant sizing
• Ensure the boots are not considered sports footwear