HS Code for Shoes & Footwear (Canada (CBSA))
PRIMARY CLASSIFICATION RESULT (Canada (CBSA))
The HS code for Shoes & Footwear is 6404.11 (Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like). The Canada MFN duty rate is 16.00 %. [Official Source].
Classify by outer-sole + upper material (rubber/plastic/leather/textile) and use (sports vs other).
Shoes & Footwear (HS 6404.11) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | 7.5% | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 17.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 16.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | 16.00 % | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 35.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 24.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | 8% | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 35% or ₹200/pair | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | 5.00% | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 17.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 6404.11 | Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | View 6404.11 → |
| 6404.19 | Footwear with outer soles of rubber or plastics, Other | Footwear with outer soles of rubber or plastics, Other | View 6404.19 → |
| 6402.99 | Other footwear, Other | Other footwear, Other | View 6402.99 → |
| 6403.99 | Other footwear, Other | Other footwear, Other | View 6403.99 → |
| 6403.51 | Other footwear with outer soles of leather, Covering the ankle | Other footwear with outer soles of leather, Covering the ankle | View 6403.51 → |
Official Primary Sources & Authority References
CBSA Customs Tariff ↗
Canada Border Services Agency official 10-digit tariff schedule for Shoes & Footwear.
CBSA Advance Rulings ↗
CBSA binding tariff classification advance rulings.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Shoes & Footwear Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Shoes & Footwear?
The primary 6-digit Harmonized System (HS) code for Shoes & Footwear is HS 6404.11 (Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like).
What is the Canada (CBSA) general import duty for Shoes & Footwear?
Under the 2026 CBSA Customs Tariff Schedule, representative MFN general duty rates for Shoes & Footwear under HS 6404.11 are 16.00 %.
Are there alternative candidate subheadings for Shoes & Footwear?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 640411, 640419, 640299, 640399, 640351.
What mandatory import documents are required for Shoes & Footwear?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Shoes & Footwear?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Shoes & Footwear?
Import fees are assessed on entered customs value under destination regulations.
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