| 6403.40.00 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear, incorporating a protective metal toe-cap | PAR | 18% | LDCT, UST, |
| 6403.40.00 | 10 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear, incorporating a protective metal toe-cap - With bottoms of rubber or plastics and shafts of leather, covering the ankle | PAR | 18% | LDCT, UST, |
| 6403.40.00 | 20 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear, incorporating a protective metal toe-cap - Other, covering the ankle | PAR | 18% | LDCT, UST, |
| 6403.40.00 | 90 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear, incorporating a protective metal toe-cap - Other | PAR | 18% | LDCT, UST, |
| 6403.51.00 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Covering the ankle | PAR | 18% | LDCT, UST, |
| 6403.51.00 | 10 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Covering the ankle - Women's, girls' or children's | PAR | 18% | LDCT, UST, |
| 6403.51.00 | 90 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Covering the ankle - Other: - Other | PAR | 18% | LDCT, UST, |
| 6403.59 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other | | | |
| 6403.59.10 | 00 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - For 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 | PAR | Free | LDCT, GPT, |
| 6403.59.20 | 00 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other women's footwear, valued at $30 or more per pair | PAR | 11% | LDCT, UST, |
| 6403.59.90 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other | PAR | 18% | LDCT, UST, |
| 6403.59.90 | 20 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other - Slippers: - Men's or boys' | PAR | 18% | LDCT, UST, |
| 6403.59.90 | 30 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear with outer soles of leather: - Other - Other - Women's, girls' or children's | PAR | 18% | LDCT, UST, |
| 6403.91.00 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Covering the ankle | PAR | 18% | LDCT, UST, |
| 6403.91.00 | 10 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Covering the ankle - Work | PAR | 18% | LDCT, UST, |
| 6403.91.00 | 91 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Covering the ankle - Other: - Men's or boys' | PAR | 18% | LDCT, UST, |
| 6403.91.00 | 92 | 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 | PAR | 18% | LDCT, UST, |
| 6403.99 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other | | | |
| 6403.99.10 | 00 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - For an individual with a defective or abnormal foot or ankle, when purchased on the written order of a registered medical practitioner | PAR | Free | LDCT, GPT, |
| 6403.99.30 | 00 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other women's footwear, valued at $30 or more per pair | PAR | 11% | LDCT, UST, |
| 6403.99.90 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other | PAR | 18% | LDCT, UST, |
| 64.04 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. | | | |
| 6506.99.10 | 00 | Other headgear, whether or not lined or trimmed. - Other: - Of other materials - Of paper, leather or feathers | DZN | 5% | LDCT, UST, |
| 6403.99.90 | 21 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other - Slippers: - Men's or boys' | PAR | 18% | LDCT, UST, |
| 6403.99.90 | 22 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other - Slippers: - Women's, girls' or children's | PAR | 18% | LDCT, UST, |
