The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Example tariff item | 6402.99.90, other footwear with outer soles and uppers of rubber or plastics, other | CBSA Customs Tariff 2026 |
| MFN duty (applies to China) | 17.5% | CBSA Customs Tariff 2026 |
| GST on imports | 5% of (value for duty + duty) | CBSA |
| Anti-dumping and surtax measures | Check for your product | CBSA SIMA |
HS chapter hint: chapter 64. The rate belongs to the exact code, not the product name, so check yours.
Worked example
600 units at US$5.50 each, US$500 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Value for duty (FOB) | 3,300.00 |
| Duty at 17.5% | 577.50 |
| GST 5% on value + duty | 193.88 |
| Freight | 500 |
| Insurance (0.5%) | 16.50 |
| Landed total (shown in US$) | 4,587.88 |
| Per unit | 7.65 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
FAQ
What is the Canadian import duty on plastic and rubber shoes from China?
Tariff item 6402.99.90 carries a 17.5% MFN rate, which is the rate for Chinese goods. Checked on the CBSA Customs Tariff 2026 on 29 Oct 2026. GST of 5% applies on top.
Is Canadian duty charged on international freight?
Canada values goods for duty at the point of direct shipment, so the main international freight to Canada is normally not part of the value for duty. GST is charged on the value for duty plus duty.
Which HS chapter are plastic and rubber shoes in?
Usually chapter 64 (footwear). The exact code depends on material and use, for example women's rubber/plastic shoes. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on plastic and rubber shoes from China to the US
- Import duty on plastic and rubber shoes from China to the UK
- Import duty on plastic and rubber shoes from China to the EU
- Import duty on plastic and rubber shoes from China to Australia
More: China to US · China to UK · China to EU · China to Canada · China to Australia