Children's PVC Rain Overshoes
Children's PVC rain overshoes are transparent, pull-on plastic covers designed to be worn over regular shoes during wet weather. They feature elastic openings and are made entirely of PVC, a plastic material, with no textile components. These overshoes do not meet the definition of sports footwear and are classified as other footwear under tariff item 6405.90.00, as they have uppers of textile materials only if the textile lining is considered, but here the upper is plastic.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the overshoes have a plastic upper and are not disposable
Rubber or plastic footwear with outer soles and uppers of the same material falls under heading 64.02.
If the overshoes have a textile upper with a plastic outer sole
Footwear with textile uppers and rubber or plastic soles is classified under heading 64.04.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Confirm that the overshoes are not designed for sports, as that would shift classification to heading 64.02
• Since the upper is plastic, ensure the material composition is documented to avoid misclassification under textile headings
• Check if the overshoes are considered disposable; if so, they may be excluded under Chapter Note 1(a) if they lack applied soles
Related Products under Tariff item 6405.90.00
Baby EVA Foam Slip-Ons
Baby EVA foam slip-ons are lightweight, cushioned slip-on shoes for infants, designed for early walkers. They are made entirely of EVA foam, a plastic material, with no textile components. These slip-ons 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 plastic.
Baby Faux Suede Loafers
Baby faux suede loafers are slip-on loafers for infants with faux suede uppers and rubber soles. The upper is made of faux suede, a textile material, and the sole is rubber. These loafers are not designed for sports and fall under tariff item 6405.90.00 as other footwear with uppers of textile materials.
Baby Neoprene Water Shoes
Baby neoprene water shoes are aquatic shoes for infants, designed for pool or beach use, with quick-dry properties. They are made of neoprene, a rubber material, and are not full boots. These water shoes 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.
Baby Rubber Rain Boots
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.
Baby Synthetic Strappy Sandals
Baby synthetic strappy sandals are open-design sandals made from synthetic plastics for infants, providing breathability. The upper is made of plastic, and the sole is also plastic, with no textile components. These sandals 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 plastic.
Bamboo Massage Sandals
Bamboo massage sandals feature a wooden or rattan footbed with bamboo pegs designed to stimulate pressure points during walking. They are constructed primarily of natural materials other than leather, rubber, or textiles, and do not qualify as sports footwear under the subheading notes. These sandals fall under tariff item 6405.90.00 as other footwear with uppers of textile materials, given the textile straps or components.