Brazil NCM · 8-digit subitem

NCM 6403.59.10 – Leather-soled low footwear, wooden sole, no insole

NCM 6403.59.10 (also written 64035910) is Brazil's code for leather-soled low footwear, wooden sole, no insole. Its first 6 digits are HS code 6403.59.

Official description of NCM 6403.59.10

PortuguêsOfficial
Com sola de madeira e desprovido de palmilha
EnglishUnofficial translation

With wooden sole and without insole

Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Apr 2022 (Res Gecex 272/2021).

How to read NCM 6403.59.10

64Chapter 03Heading 59Subheading

HS code 6403.59
Same in every country

1Item 0Subitem

Added by Mercosur
Brazil, Argentina, Paraguay, Uruguay

The first 6 digits are the international HS code, so their meaning is the same in every country; Brazil publishes the text in Portuguese. Digits 7 and 8 are Brazil's own split of that HS code. The full 8-digit code is used on import declarations (DUIMP), invoices (NF-e) and tax filings.

Full classification path

  1. Chapter 64 Footwear; gaiters and the like; parts of such articles Calçado, polainas e artigos semelhantes; suas partes.
  2. Heading 64.03 Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather Calçado com sola exterior de borracha, plástico, couro natural ou reconstituído e parte superior de couro natural.
  3. Group 6403.5 Other footwear, with outer soles of leather: Outro calçado, com sola exterior de couro natural:
  4. Subheading 6403.59 Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather Outro
  5. Subitem 6403.59.10 With wooden sole and without insole Com sola de madeira e desprovido de palmilha

Other NCM codes under HS 6403.59

6403.59.90 Other leather-soled low footwearOutro

Questions about NCM 6403.59.10

What is NCM 6403.59.10?

NCM 6403.59.10 (64035910) is the Brazilian (Mercosur) code for leather-soled low footwear, wooden sole, no insole. Its official Portuguese description is “Com sola de madeira e desprovido de palmilha”.

What is the HS code for NCM 6403.59.10?

HS 6403.59 (Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather). The first 6 digits of an NCM code are its international HS code; the last 2 digits are Brazil's own split.

Is an NCM code the same as an HS code?

The first 6 digits are the same in every country. NCM adds an item digit (7th) and a subitem digit (8th). A code ending in 00 means Brazil does not split that HS code further.

Which countries use NCM 6403.59.10?

All Mercosur members use the same NCM codes: Argentina, Brazil, Paraguay and Uruguay.

Source: Siscomex Classif NCM table, updated Oct 2026 (Resolução Gecex nº 926/2026). The Portuguese text is the official one; the English is our translation.