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Shelly's Shoe Imports is importing canvas sandals into Canada next month for distribution to retail stores across the country. This product is considered footwear made

Shelly's Shoe Imports is importing canvas sandals into Canada next month for distribution to retail stores across the country. This product is considered "footwear made of textile uppers" and the HS Code is 6405.20.90.00 ( https://www.tariffinder.ca/en/getStarted). Which of the following statements is/are correct about the imported canvas sandals?

a.

If imported from Vietnam, the tariff will be 0% under the CPTPP rules.

b.

If imported from Spain, the tariff will be 0% under the CETA rules.

c.

If imported from India, the tariff will be 18% under the MFN rules.

d.

All the above are correct.

e.

Only b and c are correct.

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