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HS Code 6404.20 : Footwear with outer soles of leather or composition leather

The 6-digit Harmonized System (HS) code for footwear with outer soles of leather or composition leather is 6404.20. Under the 2026 Canada (CBSA), the representative MFN general duty rate is 16.00 % [CBSA Customs Tariff 2026].

Chapter

Ch 64

Heading

6404

Subheading

6404.20

CA MFN Duty

16.00 %

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 64

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

Heading 6404

6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

Subheading .20

.20

Footwear with outer soles of leather or composition leather

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Canada (CBSA Customs Tariff 2026)

6404.20.00.00

Canada MFN Base Customs Duty

16.00 %

Verified July 2026 · CBSA Tariff Source

MODULE 5: CANADIAN IMPORT DUTY & GST/HST BREAKDOWN

CBSA Base MFN Duty

16.00 %

Canadian MFN Rate [CBSA]

Federal GST / Provincial HST

5% GST / 13%–15% HST

Assessed on Value + Duty [CRA GST]

Canadian LTA De Minimis

C$150 Duty / C$40 Tax

CUSMA Courier LTA [CBSA LTA]

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 6404.20

Receive an automated email notification whenever the CBSA publishes duty rate adjustments or customs notices for 6404.20.

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)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

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 Footwear with outer soles of leather or composition leather

MODULE 11: CBSA Advance Rulings for Tariff Classification

Legally binding tariff classification advance rulings issued by Canada Border Services Agency for HS 6404.20.

Query official CBSA Advance Rulings (Memorandum D11-11-1):

Search Official CBSA Advance Rulings for 6404.20 →

CBSA Canadian 10-Digit Tariff Items (6404.20)

National line-level (8/10-digit) detail for Canada (CBSA): coverage in progress.

Universal 6-digit WCO backbone applied rate: 16.00 %. Confirm the full national commodity code at the official source (CBSA Customs Tariff 2026).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
6404.11	Subheading under Heading 6404	HS 6404.11 undefined Duty & Entry Rules →
6404.19	Subheading under Heading 6404	HS 6404.19 undefined Duty & Entry Rules →

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 Footwear with outer soles of leather or composition leather?

Under WCO Harmonized System 2022 and Canada (CBSA), Footwear with outer soles of leather or composition leather is classified under HS 6404.20 (Heading 6404, Chapter 64). The representative CA MFN general duty rate is 16.00 %.

How is HS 6404.20 distinguished within Heading 6404 (Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials)?

Heading 6404 covers Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. Subheading 6404.20 specifically isolates Footwear with outer soles of leather or composition leather. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6404.

What are the primary candidate subheadings related to HS 6404.20?

Related subheadings under Heading 6404 include 6404.11, 6404.19. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Footwear with outer soles of leather or composition leather 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 6404.20 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 Footwear with outer soles of leather or composition leather?

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 6404.20?

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 6404.20 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 6404.20?

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 6404.20?

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 6404.20?

Commercial imports under HS 6404.20 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.

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