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ARCHIVED - Chapter 64 – T2013-2

Footwear, gaiters and the like; parts of such articles

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Notes.

1. This Chapter does not cover:

  • (a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
  • (b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
  • (c) Worn footwear of heading 63.09;
  • (d) Articles of asbestos (heading 68.12);
  • (e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or
  • (f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

2. For the purposes of heading 64.06, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06.

3. For the purposes of this Chapter:

  • (a) the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
  • (b) the term "leather" refers to the goods of headings 41.07 and 41.12 to 41.14.

4. Subject to Note 3 to this Chapter:

  • (a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
  • (b) The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Subheading Note.

1. For the purpose of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression "sports footwear" applies only to:

  • (a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
  • (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

Statistical Note.

(NB This note does not form part of the Customs Tariff legislation.)

1. For the purposes of this Chapter the term "children's" refers to footwear not exceeding Canadian children's size 12.

Customs Tariff Schedule

Tariff Item SS Description of Goods Unit of Meas. MFN Tariff Applicable Preferential Tariffs
64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.   
6401.10 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Footwear incorporating a protective metal toe-cap   
6401.10.1100Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Footwear incorporating a protective metal toe-cap - Of rubber: - Riding boots solely of rubberPAR20%AUT, NZT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6401.10.1900Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Footwear incorporating a protective metal toe-cap - Of rubber: - OtherPAR20%AUT, NZT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6401.10.2000Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Footwear incorporating a protective metal toe-cap - Of plasticsPAR20%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 18.5%, NZT 18.5%
6401.92 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Covering the ankle but not covering the knee   
6401.92.1100Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Covering the ankle but not covering the knee - Riding boots: - Of rubberPAR20%AUT, NZT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6401.92.1200Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Covering the ankle but not covering the knee - Riding boots: - Of plasticsPAR20%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 18.5%, NZT 18.5%
6401.92.2000Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Covering the ankle but not covering the knee - Downhill ski-bootsPARFreeAUT, NZT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6401.92.3000Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Covering the ankle but not covering the knee - Sandals solely of rubberPAR20%AUT, NZT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6401.92.9100Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Covering the ankle but not covering the knee - Other: - Of rubberPAR20%AUT, NZT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6401.92.9200Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Covering the ankle but not covering the knee - Other: - Of plasticsPAR Free AUT, NZT,LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6401.99 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Other   
6401.99.1100Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Other - Of rubber: - Riding boots solely of rubber; Sandals solely of rubberPAR20%AUT, NZT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6401.99.1200Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Other - Of rubber: - Unfinished footwear consisting of an outer sole and an incomplete upperPARFreeLDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6401.99.1900Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Other - Of rubber: - OtherPAR20%AUT, NZT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6401.99.2000Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. - Other footwear: - Other - Other, of rubber: - Of plasticsPAR20%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 18.5%, NZT 18.5%
64.02 Other footwear with outer soles and uppers of rubber or plastics.   
6402.12 Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots   
6402.12.10 Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots - Downhill ski-bootsPARFreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6402.12.1010Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots - Downhill ski-boots - Men's or boys'PAR  
6402.12.1090Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots - Downhill ski-boots - OtherPAR  
6402.12.2000Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots - Cross-country ski footwearPAR Free AUT, NZT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6402.12.30 Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots - Snowboard bootsPAR FreeAUT, NZT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6402.12.3010Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots - Snowboard boots - Men's or boys'PAR  
6402.12.3090Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots - Snowboard boots - OtherPAR  
6402.19 Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Other   
6402.19.10 Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Other - Soccer, other football, baseball or bowling footwearPAR17.5%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13%, NZT 13%
6402.19.1010Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Other - Soccer, other football, baseball or bowling footwear - SoccerPAR  
6402.19.1090Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Other - Soccer, other football, baseball or bowling footwear - OtherPAR  
6402.19.90 Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Other - OtherPAR17.5%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13%, NZT 13%
6402.19.9010Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Other - Other - Golf: - Men's or boys' training, including track or runningPAR  
6402.19.9020Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Other - Other - Hiking or climbing: - Women's or girls' training, including track or runningPAR  
6402.19.9090Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear: - Other - Other - OtherPAR  
6402.20 Other footwear with outer soles and uppers of rubber or plastics. - Footwear with upper straps or thongs assembled to the sole by means of plugs   
6402.20.1100Other footwear with outer soles and uppers of rubber or plastics. - Footwear with upper straps or thongs assembled to the sole by means of plugs - Of rubber: - Sandals solely of rubberPAR16%LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6402.20.1900Other footwear with outer soles and uppers of rubber or plastics. - Footwear with upper straps or thongs assembled to the sole by means of plugs - Of rubber: - OtherPAR16%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6402.20.20 Other footwear with outer soles and uppers of rubber or plastics. - Footwear with upper straps or thongs assembled to the sole by means of plugs - Of plasticsPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6402.20.2020Other footwear with outer soles and uppers of rubber or plastics. - Footwear with upper straps or thongs assembled to the sole by means of plugs - Of plastics - Women's or girls'PAR  
6402.20.2090Other footwear with outer soles and uppers of rubber or plastics. - Footwear with upper straps or thongs assembled to the sole by means of plugs - Of plastics - OtherPAR  
6402.91 Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Covering the ankle   
6402.91.1000Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Covering the ankle - Incorporating a protective metal toe-capPAR17.5%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 8.5%, NZT 8.5%
6402.91.90 Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Covering the ankle - OtherPAR17.5%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13%, NZT 13%
6402.91.9020Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Covering the ankle - Other - Cowboy boots: - Men's or boys'PAR  
6402.91.9030Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Covering the ankle - Other - Women's or girls'PAR  
6402.91.9040Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Covering the ankle - Other - Children'sPAR  
6402.99 Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Other   
6402.99.1000Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Other - Incorporating a protective metal toe-capPAR17.5%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 8.5%, NZT 8.5%
6402.99.90 Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Other - OtherPAR17.5%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6402.99.9020Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Other - Other - Slippers: - Women's or girls' slippersPAR  
6402.99.9091Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Other - Other - Other: - Men's or boys'PAR  
6402.99.9092Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Other - Other - Other: - Women's or girls'PAR  
6402.99.9093Other footwear with outer soles and uppers of rubber or plastics. - Other footwear: - Other - Other - Other: - Children'sPAR  
64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.   
6403.12 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots   
6403.12.1000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots - Downhill ski-bootsPARFreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6403.12.2000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots - Cross-country ski footwearPAR FreeAUT, NZT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6403.12.3000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Ski-boots, cross-country ski footwear and snowboard boots - Snowboard bootsPAR FreeAUT, NZT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6403.19 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other   
6403.19.1000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - For an individual with a defective or abnormal foot or ankle, when purchased on the written order of a registered medical practitionerPARFreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6403.19.20 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - Other footwear for riding, golfing, hiking, climbing, curling, bowling, skating or training including track and runningPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6403.19.2011Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - Other footwear for riding, golfing, hiking, climbing, curling, bowling, skating or training including track and running - Men's or boys': - GolfPAR  
6403.19.2012Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - Other footwear for riding, golfing, hiking, climbing, curling, bowling, skating or training including track and running - Men's or boys': - Hiking or climbingPAR  
6403.19.2013Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - Other footwear for riding, golfing, hiking, climbing, curling, bowling, skating or training including track and running - Men's or boys': - Training, including track or runningPAR  
6403.19.2019Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - Other footwear for riding, golfing, hiking, climbing, curling, bowling, skating or training including track and running - Men's or boys': - OtherPAR  
6403.19.2021Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - Other footwear for riding, golfing, hiking, climbing, curling, bowling, skating or training including track and running - Women's or girls': - Hiking or climbingPAR  
6403.19.2022Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - Other footwear for riding, golfing, hiking, climbing, curling, bowling, skating or training including track and running - Women's or girls': - Training, including track or runningPAR  
6403.19.2029Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - Other footwear for riding, golfing, hiking, climbing, curling, bowling, skating or training including track and running - Women's or girls': - OtherPAR  
6403.19.2090Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - Other footwear for riding, golfing, hiking, climbing, curling, bowling, skating or training including track and running - OtherPAR  
6403.19.9000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear: - Other - OtherPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6403.20.0000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toePAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6403.40.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear, incorporating a protective metal toe-capPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6403.40.0010Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear, incorporating a protective metal toe-cap - With bottoms of rubber or plastics and shafts of leather, covering the anklePAR  
6403.40.0020Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear, incorporating a protective metal toe-cap - Other, covering the anklePAR  
6403.40.0090Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear, incorporating a protective metal toe-cap - OtherPAR  
6403.51.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Covering the anklePAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6403.51.0010Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Covering the ankle - Women's, girls' or children'sPAR  
6403.51.0090Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Covering the ankle - Other: - OtherPAR  
6403.59 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other   
6403.59.1000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - For an individual with a defective or abnormal foot or ankle, when purchased on the written order of a registered medical practitioner; Pointe shoes or block toe shoes, for professional dancers employed by full-time dance companies which meet Canada Council standards of professionalism or for ballet students in full-time attendance at a ballet school which meets Canada Council curriculum standardsPARFreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6403.59.2000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other women's footwear, valued at $30 or more per pairPAR11%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 6.5%, NZT 6.5%
6403.59.90 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - OtherPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6403.59.9020Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other - Slippers: - Men's or boys'PAR  
6403.59.9030Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other - Women's, girls' or children'sPAR  
6403.91.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Covering the anklePAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6403.91.0010Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Covering the ankle - WorkPAR  
6403.91.0091Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Covering the ankle - Other: - Men's or boys'PAR  
6403.91.0092Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Covering the ankle - Other: - Women's, girls' or children'sPAR  
6403.99 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other   
6403.99.1000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - For an individual with a defective or abnormal foot or ankle, when purchased on the written order of a registered medical practitionerPARFreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6403.99.3000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other women's footwear, valued at $30 or more per pairPAR11%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 6.5%, NZT 6.5%
6403.99.90 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - OtherPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6403.99.9021Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other - Slippers: - Men's or boys'PAR  
6403.99.9022Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other - Slippers: - Women's, girls' or children'sPAR  
6403.99.9091Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other - Other: - Men's or boys'PAR  
6403.99.9092Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other - Other: - Women's, girls' or children'sPAR  
64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.   
6404.11 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like   
6404.11.1100Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like - Footwear with outer soles solely of rubber and uppers of canvas, being a heavy, plain weave or basket weave fabric, tightly woven with a minimum per cent cover of 99%, solely of vegetable textile fibres, of a weight of 200 g/m² or more, excluding coatings or laminations: - Hiking footwearPAR16%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
GPT 13%
6404.11.1900Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like - Footwear with outer soles solely of rubber and uppers of canvas, being a heavy, plain weave or basket weave fabric, tightly woven with a minimum per cent cover of 99%, solely of vegetable textile fibres, of a weight of 200 g/m² or more, excluding coatings or laminations: - OtherPAR16%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
GPT 13%
6404.11.9100Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like - Other: - Hiking footwearPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6404.11.99 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like - Other: - OtherPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6404.11.9921Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like - Other: - Other - Training, including track or running: - Men's or boys'PAR  
6404.11.9922Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like - Other: - Other - Training, including track or running: - Women's, girls' or children'sPAR  
6404.11.9990Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like - Other: - Other - OtherPAR  
6404.19 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other   
6404.19.1000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other - For an individual with a defective or abnormal foot or ankle, when purchased on the written order of a registered medical practitionerPARFreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6404.19.2000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other - For clerical or ecclesiastical usePAR7.5%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
GPT 6.5%
6404.19.30 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other - Other, with outer soles solely of rubber and uppers of canvas, being a heavy, plain weave or basket weave fabric, tightly woven with a minimum per cent cover of 99%, solely of vegetable textile fibres, of a weight of 200 g/m² or more, excluding coatings or laminationsPAR16%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
GPT 13%
6404.19.3010Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other - Other, with outer soles solely of rubber and uppers of canvas, being a heavy, plain weave or basket weave fabric, tightly woven with a minimum per cent cover of 99%, solely of vegetable textile fibres, of a weight of 200 g/m² or more, excluding coatings or laminations - Slippers: - Women's, girls' or children'sPAR  
6404.19.3020Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other - Other, with outer soles solely of rubber and uppers of canvas, being a heavy, plain weave or basket weave fabric, tightly woven with a minimum per cent cover of 99%, solely of vegetable textile fibres, of a weight of 200 g/m² or more, excluding coatings or laminations - Men's or boys'PAR  
6404.19.90 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other - OtherPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6404.19.9011Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other - Other - Slippers: - Men's or boys'PAR  
6404.19.9012Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other - Other - Slippers: - Women's, girls' or children'sPAR  
6404.19.9091Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other - Other - Other: - Men's or boys'PAR  
6404.19.9092Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics: - Other - Other - Other: - Women's, girls' or children'sPAR  
6404.20 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of leather or composition leather   
6404.20.1000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of leather or composition leather - Pointe shoes or block toe shoes, for professional dancers employed by full-time dance companies which meet Canada Council standards of professionalism or for ballet students in full-time attendance at a ballet school which meets Canada Council curriculum standardsPARFreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6404.20.9000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of leather or composition leather - OtherPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
64.05 Other footwear.   
6405.10 Other footwear. - With uppers of leather or composition leather   
6405.10.1000Other footwear. - With uppers of leather or composition leather - Pointe shoes or block toe shoes, for professional dancers employed by full-time dance companies which meet Canada Council standards of professionalism or for ballet students in full-time attendance at a ballet school which meets Canada Council curriculum standardsPARFreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6405.10.9000Other footwear. - With uppers of leather or composition leather - OtherPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6405.20 Other footwear. - With uppers of textile materials   
6405.20.1000Other footwear. - With uppers of textile materials - Pointe shoes or block toe shoes, for professional dancers employed by full-time dance companies which meet Canada Council standards of professionalism or for ballet students in full-time attendance at a ballet school which meets Canada Council curriculum standardsPARFreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6405.20.2000Other footwear. - With uppers of textile materials - Other footwear with outer soles and uppers of wool feltPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6405.20.9000Other footwear. - With uppers of textile materials - OtherPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
6405.90.0000Other footwear. - OtherPAR18%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
AUT 13.5%, NZT 13.5%
64.06 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.   
6406.10 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Uppers and parts thereof, other than stiffeners   
6406.10.1100Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Uppers and parts thereof, other than stiffeners - Of textile materials: - Uppers, the external surface of which is 50% or more of textile materials-FreeLDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, JT, PAT: Free
6406.10.1900Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Uppers and parts thereof, other than stiffeners - Of textile materials: - Other-FreeLDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6406.10.91 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Uppers and parts thereof, other than stiffeners - Other: - Of leather or imitation leather, or combinations thereof, unlined or lined with textile or other materials, for use in the manufacture of women's cement lasted footwear-8%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
GPT 5%
6406.10.9100Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Uppers and parts thereof, other than stiffeners - Other: - Of leather or imitation leather, or combinations thereof, unlined or lined with textile or other materials, for use in the manufacture of women's cement lasted footwear - Of leather or imitation leather, or combinations thereof, unlined or lined with textile or other materials, for use in the manufacture of women's cement lasted footwear-  
6406.10.9900Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Uppers and parts thereof, other than stiffeners - Other: - Other-FreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6406.20.00 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Outer soles and heels, of rubber or plasticsPARFreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6406.20.0010Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Outer soles and heels, of rubber or plastics - Of rubber: - Soles of rubberPAR  
6406.20.0090Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Outer soles and heels, of rubber or plastics - OtherPAR  
6406.90 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Other: - Other   
6406.90.1000Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Other: - Other - Of wood-FreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6406.90.2000Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Other: - Other - Crampons for climbing or mountaineering; Steel toe-caps-FreeLDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
6406.90.3000Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Other: - Other - Gaiters or leggings of textile material-10%LDCT, UST, MT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
GPT 5%
6406.90.90 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Other: - Other - OtherPAR5%LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT: Free
GPT 4%
6406.90.9010Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Other: - Other - Other - Liners, for boots and shoesPAR  
6406.90.9090Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. - Other: - Other - Other - Other-