HS 6406 – Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 6406-10 – Uppers and parts thereof, other than stiffeners | MFN Free to 8% | |
| 6406-10-11-00 | Uppers, the external surface of which is 50% or more of textile materials | Free |
| 6406-10-19-00 | Other | Free |
| 6406-10-91-00 | Of leather or imitation leather, or combinations thereof, unlined or lined with textile or other materials, for use in the manufacture of women's cement last... | 8% |
| 6406-10-99-00 | Other | Free |
| 6406-20 – Outer soles and heels, of rubber or plastics | MFN Free | |
| 6406-20-00-00 | Outer soles and heels, of rubber or plastics | Free |
| 6406-90 – Other | MFN Free to 10% | |
| 6406-90-10-00 | Of wood | Free |
| 6406-90-20-00 | Crampons for climbing or mountaineering | Free |
| 6406-90-30-00 | Gaiters or leggings of textile material | 10% |
| 6406-90-90-00 | Other | 5% |
Top importers in this heading
91 Canadian companies imported goods under heading 64.06 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- #1 APPAREL - Quebec - 4 codes
- BAUER HOCKEY LTD. - Ontario - 3 codes
- CANADA WEST SHOE MANUFACTURING INC - Manitoba - 3 codes
- L.P. ROYER INC. - Quebec - 3 codes
- OLIBERTE LIMITED - Ontario - 3 codes
- ASTRO LEATHER & SHOE PRODUCTS - Quebec - 2 codes
- ENTREPRISES LA CANADIENNE INC./LA CANADIENNE ENTERPRISES INC - Quebec - 2 codes
- FASTENAL CANADA, LTD. FASTENAL CANADA, LTEE - Ontario - 2 codes
- G.A. BOULET INC. - Quebec - 2 codes
- KAHTOOLA, INC. - Arizona - 2 codes