Inflatable Pool Floaties Footwear from China
Inflatable pool floaties footwear are plastic, inflatable shoes designed for water play, with air chambers for buoyancy in pools. They are made entirely of plastic and are not designed for sports activities, nor are they diving footwear. These novelty items fall under tariff item 6405.90.00 as other footwear, as they have uppers of textile materials only if the straps are considered, but here the upper is plastic.
Duty Rate — China → Canada
18%
Import Tips
• Confirm that the footwear is not classified as toys under Chapter 95, which would exclude it from Chapter 64
• Ensure the inflatable design does not make it flimsy enough to be excluded under Chapter Note 1(a)
• Document the plastic material and non-sports use to support classification under 6405.90.00