HS Code 6402.91 : Other footwear, Covering the ankle
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for other footwear, covering the ankle is 6402.91. Under the 2026 Canada (CBSA), the representative MFN general duty rate is 16.00 % [CBSA Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .91
.91
Other footwear, Covering the ankle
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Canada (CBSA Customs Tariff 2026)
6402.91.00.00
MODULE 5: CANADIAN IMPORT DUTY & GST/HST BREAKDOWN
🇨🇦 CUSMA / USMCA DUTY-FREE PREFERENCE ELIGIBILITY
Goods originating in the United States or Mexico satisfying CUSMA Regional Value Content (RVC) or tariff shift rules enter Canada duty-free under the MUST (United States Tariff) preferential SPI.
Official CBSA Rulings: Request a Canada Border Services Agency [CBSA Advance Ruling ↗]
Notice: Canadian customs entry, duty assessment, and excise taxes are governed by the Canada Border Services Agency (CBSA). Always verify 10-digit tariff items with a licensed Canadian customs broker.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 6402.91
Receive an automated email notification whenever the CBSA publishes duty rate adjustments or customs notices for 6402.91.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Canadian Trade Remedies (SIMA) & CITT Safeguards
CITT SIMA Anti-Dumping Status
Standard CBSA MFN Tariff
Canadian Steel Safeguards
Exempt (Non-Steel Commodity)
CFIA / Health Canada Control
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MUST | Canada-United States-Mexico Agreement (CUSMA) | Free | Must meet CUSMA Regional Value Content (RVC) or tariff shift rules. |
| CEUT | Canada-European Union CETA Agreement | Free | CETA Origin Declaration issued by EU exporter. |
| CPTP | Trans-Pacific Partnership (CPTPP) | Free | CPTPP Certificate of Origin and value-add threshold. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Other footwear, Covering the ankle
MODULE 11: CBSA Advance Rulings for Tariff Classification
Legally binding tariff classification advance rulings issued by Canada Border Services Agency for HS 6402.91.
Query official CBSA Advance Rulings (Memorandum D11-11-1):
Search Official CBSA Advance Rulings for 6402.91 →CBSA Canadian 10-Digit Tariff Items (6402.91)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 6402.91 | Other footwear, Covering the ankle | Free | Free | Rate on request | — |
| 6402.91.05.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) | 6% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | prs. |
| 6402.91.10.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 37.5% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 66% | prs. |
| 6402.91.16.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Other, Other, Valued not over $3/pair | 24% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 84% | prs. |
| 6402.91.20.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Other, Other, Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | $1.58/pr. + 66% | prs. |
| 6402.91.26.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Other, Other, Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | $1.58/pr. + 35% | prs. |
| 6402.91.30.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Other, Other, Valued over $12/pair | 20% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 35% | prs. |
| 6402.91.40 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 6% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6402.91.40.05 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For men, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.40.10 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For men, Other | Free | Free | Rate on request | prs. |
| 6402.91.40.40 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For women, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.40.50 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For women, Other | Free | Free | Rate on request | prs. |
| 6402.91.40.63 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For infants, as described in statistical note 2 to this chapter | Free | Free | Rate on request | prs. |
| 6402.91.40.67 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, Other | Free | Free | Rate on request | prs. |
| 6402.91.42 | Other footwear, Covering the ankle, Other, Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm | 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 35% | — |
| 6402.91.42.30 | Other footwear, Covering the ankle, Other, Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm, For men | Free | Free | Rate on request | prs. |
| 6402.91.42.60 | Other footwear, Covering the ankle, Other, Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm, For women | Free | Free | Rate on request | prs. |
| 6402.91.42.90 | Other footwear, Covering the ankle, Other, Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm, Other | Free | Free | Rate on request | prs. |
| 6402.91.50 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 37.5% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 66% | — |
| 6402.91.50.10 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For men, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.50.20 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For men, Other | Free | Free | Rate on request | prs. |
| 6402.91.50.45 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For women, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.50.50 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For women, Other | Free | Free | Rate on request | prs. |
| 6402.91.50.90 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, Other | Free | Free | Rate on request | prs. |
| 6402.91.60 | Other footwear, Covering the ankle, Other, Other, Other, Valued not over $3/pair | 48% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 84% | — |
| 6402.91.60.30 | Other footwear, Covering the ankle, Other, Other, Other, Valued not over $3/pair, For men | Free | Free | Rate on request | prs. |
| 6402.91.60.60 | Other footwear, Covering the ankle, Other, Other, Other, Valued not over $3/pair, For women | Free | Free | Rate on request | prs. |
| 6402.91.60.90 | Other footwear, Covering the ankle, Other, Other, Other, Valued not over $3/pair, Other | Free | Free | Rate on request | prs. |
| 6402.91.70 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,R,S, SG) | $1.58/pr. + 66% | — |
| 6402.91.70.30 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $3 but not over $6.50/pair, For men | Free | Free | Rate on request | prs. |
| 6402.91.70.60 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $3 but not over $6.50/pair, For women | Free | Free | Rate on request | prs. |
| 6402.91.70.90 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $3 but not over $6.50/pair, Other | Free | Free | Rate on request | prs. |
| 6402.91.80 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | $1.58/pr. + 35% | — |
| 6402.91.80.05 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Tennis shoes, basketball shoes, gym shoes, training shoes and the like | Free | Free | Rate on request | prs. |
| 6402.91.80.10 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Other, For men, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.80.21 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Other, For men, Other | Free | Free | Rate on request | prs. |
| 6402.91.80.45 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Other, For women, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.80.51 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Other, For women, Other | Free | Free | Rate on request | prs. |
| 6402.91.80.91 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Other, Other | Free | Free | Rate on request | prs. |
| 6402.91.90 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair | 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 35% | — |
| 6402.91.90.05 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Tennis shoes, basketball shoes, gym shoes, training shoes and the like | Free | Free | Rate on request | prs. |
| 6402.91.90.10 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Other, For men, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.90.35 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Other, For men, Other | Free | Free | Rate on request | prs. |
| 6402.91.90.45 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Other, For women, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.90.65 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Other, For women, Other | Free | Free | Rate on request | prs. |
| 6402.91.90.95 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Other, Other | Free | Free | Rate on request | prs. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 6402.12 | Subheading under Heading 6402 | Compare Subheading 6402.12 → |
| 6402.19 | Subheading under Heading 6402 | Compare Subheading 6402.19 → |
| 6402.20 | Subheading under Heading 6402 | Compare Subheading 6402.20 → |
| 6402.99 | Subheading under Heading 6402 | Compare Subheading 6402.99 → |
Official Primary Sources & Authority References
CBSA Customs Tariff (Departmental Consolidation) ↗
Official Canadian 10-digit tariff items and MFN duty rates.
Canada Revenue Agency (CRA) Import GST/HST ↗
Federal GST and provincial HST tax administration.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Canada (CBSA) general duty for Other footwear, Covering the ankle?
Under WCO Harmonized System 2022 and Canada (CBSA), Other footwear, Covering the ankle is classified under HS 6402.91 (Heading 6402, Chapter 64). The representative CA MFN general duty rate is 16.00 %.
How is HS 6402.91 distinguished within Heading 6402 (Other footwear with outer soles and uppers of rubber or plastics)?
Heading 6402 covers Other footwear with outer soles and uppers of rubber or plastics. Subheading 6402.91 specifically isolates Other footwear, Covering the ankle. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6402.
What are the primary candidate subheadings related to HS 6402.91?
Related subheadings under Heading 6402 include 6402.12, 6402.19, 6402.20, 6402.99. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other footwear, Covering the ankle into Canada?
Importers require a CBSA B3 Canada Customs Coding Form, CARM Client Portal registration, Commercial Invoice, Packing List, Cargo Control Document (CCD), and CUSMA Certificate of Origin if claiming preferential tariffs.
Can goods under HS 6402.91 enter duty-free under CUSMA / USMCA into Canada?
Yes. Eligible goods originating in the United States or Mexico satisfying Regional Value Content (RVC) or tariff-shift rules enter Canada duty-free under the MUST preferential SPI.
What are the Canadian Low Value Shipment (LVS) de minimis thresholds for Other footwear, Covering the ankle?
Under CUSMA LTA rules, courier shipments from the US or Mexico valued up to C$150 enter Canada duty-free, and shipments up to C$40 enter tax-free.
How can an importer obtain a CBSA Advance Ruling for HS 6402.91?
Importers or foreign exporters may submit a written application to Canada Border Services Agency (CBSA) under Memorandum D11-11-1 to receive a legally binding Advance Ruling on tariff classification.
What sales tax (GST/HST) applies to imports of HS 6402.91 into Canada?
Imports into Canada incur 5.00% federal Goods and Services Tax (GST). Participating provinces assess Harmonized Sales Tax (HST): 13.00% in Ontario and 15.00% in Nova Scotia, New Brunswick, Newfoundland & Labrador, and Prince Edward Island.
What is the CARM Client Portal and Business Number (BN15) requirement for Canada?
Importers must register in the CBSA Assessment and Revenue Management (CARM) Client Portal and obtain a 15-digit CRA Import/Export Business Number (BN15) for commercial declarations.
How does Canadian GST/HST payment and deferral work for imports under HS 6402.91?
Import GST/HST is payable at the time of clearance unless the importer participates in the CBSA Option 2 GST Deferral Program via CARM.
What Canadian International Trade Tribunal (CITT) trade remedies apply to HS 6402.91?
Importers must verify whether Special Import Measures Act (SIMA) anti-dumping or countervailing duties determined by the CITT apply to their product origin.
What CFIA or Health Canada regulatory import permits are required for HS 6402.91?
Commercial imports under HS 6402.91 may require pre-market approval, licenses, or automated declarations via the CBSA Automated Import Reference System (AIRS).
Are there entry processing fees or harbor taxes in Canada?
No. Canada does not charge additional entry processing fees or harbor taxes beyond standard CBSA customs duties and applicable GST/HST sales taxes.