Children's PVC Rain Overshoes from United States
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.
Duty Rate — United States → Canada
Import Tips
• 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