&&The submitted product is an unfinished waterproof overshoe (without steel toe cap). Once imported, the overshoe will be further manufactured to incorporate a steel toe cap. Once finished, the overshoes are designed to be fitted over most types of low-heeled footwear. At time of importation, the unfinished overshoe is a single molded article, manufactured from either rubber or PVC plastic. The sole and upper are seamless, preventing water from seeping into the interior of the shoe. The overshoe offers modest coverage of the top of the foot, sufficient to ensure that the overshoe is affixed to the shoe it worn over, providing waterproof protection. The overshoe does not cover the ankle. The sole is slip resistant.