Customs Tariff of Canada
Customs Tariff of Canada, chapter 64: Footwear, gaiters and the like; parts of such articles
- 80Tariff lines
- 0%–20%Rate
Chapter 64 has 80 lines in the Customs Tariff of Canada, spread over 6 headings.
Rates run from 0% to 20%, averaging 13.4%; 18 lines are duty-free.
The most detailed heading is 6403 (footwear with outer soles of rubber, plastics, leather or composition…) with 24 lines.
The most common rate is 18%, on 31 lines.
The highest is 20% on 6401.10.11.00 (riding boots solely of rubber).
6401 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
- 6401.10.11.00Riding boots solely of rubber
- 6401.10.19.00Footwear incorporating a protective metal toe-cap: of rubber, other, other
- 6401.10.20.00Footwear incorporating a protective metal toe-cap: of plastics, of plastics
- 6401.92.11.00Covering the ankle but not covering the knee: riding boots, of rubber, of rubber
- 6401.92.12.00Covering the ankle but not covering the knee: riding boots, of plastics, of plastics
- 6401.92.20.00Covering the ankle but not covering the knee: downhill ski-boots, downhill ski-boots
- 6401.92.91.00Covering the ankle but not covering the knee: other, of rubber, of rubber
- 6401.92.92.00Covering the ankle but not covering the knee: other, of plastics, of plastics
- 6401.99.11.00Riding boots solely of rubber
- 6401.99.12.00Unfinished footwear consisting of an outer sole and an incomplete upper
- 6401.99.19.00Waterproof footwear with outer soles and uppers of rubber: other footwear, other, of rubber, other, other
- 6401.99.20.00Waterproof footwear with outer soles and uppers of rubber: other footwear, other, of plastics, of plastics
6402 Other footwear with outer soles and uppers of rubber or plastics
- 6402.12.00.00Ski-boots, cross-country ski footwear and snowboard boots
- 6402.19.10.00Soccer, other football, baseball or bowling footwear
- 6402.19.90.00Other footwear with outer soles and uppers of rubber: sports footwear, other, other, other
- 6402.20.11.00Sandals solely of rubber
- 6402.20.19.00Footwear with upper straps or thongs assembled to the sole: of rubber, other, other
- 6402.20.20.00Footwear with upper straps or thongs assembled to the sole: of plastics, of plastics
- 6402.91.10.00Incorporating a protective metal toe-cap
- 6402.91.90.20Other footwear with outer soles and uppers of rubber: other footwear, covering the ankle, other, men's or boys'
- 6402.91.90.30Other footwear with outer soles and uppers of rubber: other footwear, covering the ankle, other, women's or girls'
- 6402.91.90.40Other footwear with outer soles and uppers of rubber: other footwear, covering the ankle, other, children's
- 6402.99.10.00Incorporating a protective metal toe-cap
- 6402.99.90.10Other footwear with outer soles and uppers of rubber: other footwear, other, other, slippers
- 6402.99.90.91Other footwear with outer soles and uppers of rubber: other footwear, other, other, other, men's or boys'
- 6402.99.90.92Other footwear with outer soles and uppers of rubber: other footwear, other, other, other, women's or girls'
- 6402.99.90.93Other footwear with outer soles and uppers of rubber: other footwear, other, other, other, children's
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- 6403.12.00.00Ski-boots, cross-country ski footwear and snowboard boots
- 6403.19.10.00For an individual with a defective or abnormal foot or ankle, when purchased on the written order of a registered medical practitioner
- 6403.19.20.10Other footwear for riding, golfing, hiking, climbing: golf
- 6403.19.20.20Other footwear for riding, golfing, hiking, climbing: hiking or climbing
- 6403.19.20.30Training, including track or running
- 6403.19.20.90Other footwear for riding, golfing, hiking, climbing: other
- 6403.19.90.00Footwear with outer soles of rubber, plastics, leather: sports footwear, other, other, other
- 6403.20.00.00Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
- 6403.40.00.00Other footwear, incorporating a protective metal toe-cap
- 6403.51.10.00Other footwear with outer soles of leather: covering the ankle, slippers, slippers
- 6403.51.90.00Other footwear with outer soles of leather: covering the ankle, other, other
- 6403.59.10.00For 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 standards
- 6403.59.20.00Other women's footwear, valued at $30 or more per pair
- 6403.59.91.00Other footwear with outer soles of leather: other, other, slippers, slippers
- 6403.59.99.10Other footwear with outer soles of leather: other, other, other, men's or boys'
- 6403.59.99.20Women's, girls' or children's
- 6403.91.00.10Footwear with outer soles of rubber, plastics, leather: other footwear, covering the ankle, work
- 6403.91.00.91Footwear with outer soles of rubber, plastics, leather: other footwear, covering the ankle, other, men's or boys'
- 6403.91.00.92Women's, girls' or children's
- 6403.99.10.00For an individual with a defective or abnormal foot or ankle, when purchased on the written order of a registered medical practitioner
- 6403.99.30.00Other women's footwear, valued at $30 or more per pair
- 6403.99.91.00Footwear with outer soles of rubber, plastics, leather: other footwear, other, other, slippers, slippers
- 6403.99.99.10Footwear with outer soles of rubber, plastics, leather: other footwear, other, other, other, men's or boys'
- 6403.99.99.20Women's, girls' or children's
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
- 6404.11.11.00Footwear with outer soles solely of rubber and uppers: hiking footwear, hiking footwear
- 6404.11.19.00Footwear with outer soles solely of rubber and uppers: other, other
- 6404.11.91.00Sports footwear: other, hiking footwear, hiking footwear
- 6404.11.99.21Training, including track or running: men's or boys'
- 6404.11.99.22Women's, girls' or children's
- 6404.11.99.90Sports footwear: other, other, other
- 6404.19.10.00For an individual with a defective or abnormal foot or ankle, when purchased on the written order of a registered medical practitioner
- 6404.19.30.10Women's, girls' or children's
- 6404.19.30.20Other, with outer soles solely of rubber and uppers: men's or boys'
- 6404.19.90.10Footwear with outer soles of rubber or plastics: other, other, slippers
- 6404.19.90.91Footwear with outer soles of rubber or plastics: other, other, other, men's or boys'
- 6404.19.90.92Women's, girls' or children's
- 6404.20.10.00Pointe 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 standards
- 6404.20.90.00Footwear with outer soles of leather or composition leather: other, other
6405 Other footwear
- 6405.10.10.00Pointe 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 standards
- 6405.10.90.00With uppers of leather or composition leather: other, other
- 6405.20.10.00Pointe 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 standards
- 6405.20.20.00Other footwear with outer soles and uppers of wool felt
- 6405.20.90.00With uppers of textile materials: other, other
- 6405.90.00.00Other footwear, other, other
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
- 6406.10.11.00Uppers, the external surface of which is 50% or more of textile materials
- 6406.10.19.00Uppers and parts thereof, other than stiffeners: of textile materials, other, other
- 6406.10.91.00Of 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
- 6406.10.99.00Uppers and parts thereof, other than stiffeners: other, other, other
- 6406.20.00.00Outer soles and heels, of rubber or plastics
- 6406.90.10.00Parts of footwear: other, of wood, of wood
- 6406.90.20.00Crampons for climbing or mountaineering
- 6406.90.30.00Gaiters or leggings of textile material
- 6406.90.90.00Parts of footwear: other, other, other