Import duty / Chapter 64
6 headings and 25 tariff lines in section XII; 6 lines clear duty-free under USMCA for North American origin goods. Each heading lists its lines with the published US and Canadian rates, verified October 2026.
Footwear; waterproof, with outer soles and uppers of rubber or plastics, (uppers not fixed to the sole nor assembled by stitch, rivet, nail, screw, plug or similar)
3 lines ยท 1 USMCA-free
Footwear; with outer soles and uppers of rubber or plastics (excluding waterproof footwear)
5 lines ยท 2 USMCA-free
Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather
8 lines ยท 1 USMCA-free
Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
3 lines ยท 0 USMCA-free
Footwear; other footwear n.e.c. in chapter 64
3 lines ยท 1 USMCA-free
Footwear; parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, le.g.ings and similar articles, and parts thereof
3 lines ยท 1 USMCA-free
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.