Customs Tariff of Canada · tariff item · HS 6401.99
6401.99.20.00: Waterproof footwear with outer soles and uppers of rubber: other footwear, other, of plastics
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 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.
- 64019 Other footwear:
- 6401.99 Other
- 6401.99.20 Of plastics
- 6401.99.20.00 Of plastics
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
6401.99 Waterproof footwear with outer soles and uppers of rubber: other footwear, other
UK 16% Third-country duty 2 tariff lines 
EU 17% Third-country duty 1 tariff line 
Türkiye 17% Third-country duty 1 tariff line 
USA Free – 37.5% General (MFN) 5 tariff lines · average 27.5% 
Mexico 35% General (MFN) 8 tariff lines 
Brazil 35% General (MFN) 2 tariff lines 
Argentina 20% General (MFN) 14 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand Free – 10% General (MFN) 12 tariff lines · average 8.3% 
Japan specific or compound duty General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 10% – 20% General (MFN) 3 tariff lines · average 16.7% 
Nigeria 10% – 20% General (MFN) 2 tariff lines · average 15% Canada lines: 6401.99
- 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
- 6401.99.20.00Waterproof footwear with outer soles and uppers of rubber: other footwear, other, of plastics
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N363548 U.S. CBP
The tariff classification of a women’s clog shoe from China
- N357047 U.S. CBP
The tariff classification of various molded footwear from China
- N344162 U.S. CBP
The tariff classification of a vulcanized open heel shoe from China
- N327848 U.S. CBP
The tariff classification of footwear from China
14 rulings in total for this code
Legal notes
In the Customs Tariff of Canada, 6401.99.20.00 is one of 4 lines under subheading 6401.99, waterproof footwear with outer soles and uppers of rubber: other footwear, other.
The MFN tariff rate is 20%, and quantities are declared in PAR.
For the same subheading, the UK duty is 16%, the EU duty is 17%, the Türkiye duty is 17%, the US duty is 0%–37.5%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 0%–10%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10%–20% and the Nigeria duty is 10%–20%.
Canada imported goods of subheading 6401.99 worth US$5m in 2024; the largest supplier was China.
Questions and answers
What is the Canada import duty for tariff item 6401.99.20.00?
The MFN tariff rate in the Customs Tariff of Canada is 20%; the supplementary unit is PAR. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 6401.99 as a whole, the largest supplier in 2024 was China (US$1m).