Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

HS Code 6403910092

Footwear 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's

MFN Duty Rate

18%

Preferential Rate

LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: FreeAUT 13.5%, NZT 13.5%, CPTPT 4.5%

Unit of Measure

PAR

Classification Hierarchy

6403.91 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Covering the ankle
6403910092 Footwear 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's
Chapter 64 Notes
1. 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...
2. 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. 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. 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...

Frequently Asked Questions

What is the duty rate for HS code 6403910092 in Canada?

The MFN (Most Favoured Nation) duty rate for HS 6403910092 (Footwear with outer soles of rubber, plastics, leather or composition...) is 18%. Preferential rates may apply under free trade agreements like CUSMA, CPTPP, or CETA.

How do I classify goods under HS 6403?

Heading 6403 covers "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.". Classification follows the General Rules of Interpretation (GRIs) and CBSA chapter/section notes. Use CustomsLogIQ's AI classifier for accurate classification or consult CBSA advance rulings.

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