| 6403.99 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other | | | |
| 6403.99.10 | 00 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - For an individual with a defective or abnormal foot or ankle, when purchased on the written order of a registered medical practitioner | PAR | Free | LDCT, GPT, |
| 6403.99.30 | 00 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other women's footwear, valued at $30 or more per pair | PAR | 11% | LDCT, UST, |
| 6403.99.90 | | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other | PAR | 18% | LDCT, UST, |
| 6403.99.90 | 21 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other - Slippers: - Men's or boys' | PAR | 18% | LDCT, UST, |
| 6403.99.90 | 22 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other - Slippers: - Women's, girls' or children's | PAR | 18% | LDCT, UST, |
| 6403.99.90 | 91 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other - Other: - Men's or boys' | PAR | 18% | LDCT, UST, |
| 6403.99.90 | 92 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Other footwear: - Other - Other - Other: - Women's, girls' or children's | PAR | 18% | LDCT, UST, |
