| 6405.20.90 | 00 | Other footwear. - With uppers of textile materials - Other | PAR | 18% | LDCT, UST, |
| 6405.90.00 | 00 | Other footwear. - Other | PAR | 18% | LDCT, UST, |
| 6405.10 | | Other footwear. - With uppers of leather or composition leather | | | |
| 6405.10.90 | 00 | Other footwear. - With uppers of leather or composition leather - Other | PAR | 18% | LDCT, UST, |
| 6405.20 | | Other footwear. - With uppers of textile materials | | | |
| 6405.20.20 | 00 | Other footwear. - With uppers of textile materials - Other footwear with outer soles and uppers of wool felt | PAR | 18% | LDCT, UST, |
| 6405.10.10 | 00 | Other 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 standards | PAR | Free | LDCT, GPT, |
| 6405.20.10 | 00 | Other 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 standards | PAR | Free | LDCT, GPT, |
