Brazil NCM · 8-digit subitem

NCM 6403.99.10 – Leather-upper low footwear, wood sole, no insole

NCM 6403.99.10 (also written 64039910) is Brazil's code for leather-upper low footwear, wood sole, no insole. Its first 6 digits are HS code 6403.99.

Official description of NCM 6403.99.10

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 6403.99.10

64Chapter 03Heading 99Subheading

HS code 6403.99
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 6403.9 Other footwear: Outro calçado:
  4. Subheading 6403.99 Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather Outro
  5. Subitem 6403.99.10 With wooden sole and without insole Com sola de madeira e desprovido de palmilha

Other NCM codes under HS 6403.99

6403.99.90 Other leather-upper low footwearOutro

Questions about NCM 6403.99.10

What is NCM 6403.99.10?

NCM 6403.99.10 (64039910) is the Brazilian (Mercosur) code for leather-upper low footwear, wood sole, no insole. Its official Portuguese description is “Com sola de madeira e desprovido de palmilha”.

What is the HS code for NCM 6403.99.10?

HS 6403.99 (Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, 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 6403.99.10?

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.