Children's PVC Rain Overshoes from Germany
Children's PVC rain overshoes are transparent pull-on covers worn over regular shoes to protect them from rain, with elastic openings for a secure fit. They are classified under 6405.90.00 as other footwear, as their plastic construction does not fit sports or other specific subheadings. The PVC is visible externally, meeting the Chapter Note 3(a) definition of plastics.
Duty Rate — Germany → Canada
18%
Import Tips
• Confirm the overshoes have an outer sole, as disposable foot coverings without applied soles are excluded from Chapter 64
• Declare the PVC content and ensure the elastic openings do not constitute a separate material affecting classification
• Keep records of the product's intended use to support the classification