| 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 | | | |
| 6404.20.10 | 00 | 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 - 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 | PAR | Free | LDCT, GPT, |
| 6404.20.90 | 00 | 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 - Other | PAR | 18% | LDCT, UST, |
