Brazil NCM · 8-digit subitem

NCM 6405.10.10 – Composition-leather footwear, rubber/plastic soles

NCM 6405.10.10 (also written 64051010) is Brazil's code for composition-leather footwear, rubber/plastic soles. Its first 6 digits are HS code 6405.10.

Official description of NCM 6405.10.10

PortuguêsOfficial
Com sola exterior de borracha ou plástico e parte superior de couro reconstituído
EnglishUnofficial translation

With outer soles of rubber or plastics and uppers of composition leather

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

How to read NCM 6405.10.10

64Chapter 05Heading 10Subheading

HS code 6405.10
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 64.05 Footwear; other footwear n.e.c. in chapter 64 Outro calçado.
  3. Subheading 6405.10 Footwear; with uppers of leather or composition leather, n.e.c. in chapter 64 Com parte superior de couro natural ou reconstituído
  4. Subitem 6405.10.10 With outer soles of rubber or plastics and uppers of composition leather Com sola exterior de borracha ou plástico e parte superior de couro reconstituído

Other NCM codes under HS 6405.10

6405.10.20 Composition-leather footwear, leather-based solesCom sola exterior de couro natural ou reconstituído e parte superior de couro reconstituído 6405.10.90 Other footwear with leather or composition uppersOutro

Questions about NCM 6405.10.10

What is NCM 6405.10.10?

NCM 6405.10.10 (64051010) is the Brazilian (Mercosur) code for composition-leather footwear, rubber/plastic soles. Its official Portuguese description is “Com sola exterior de borracha ou plástico e parte superior de couro reconstituído”.

What is the HS code for NCM 6405.10.10?

HS 6405.10 (Footwear; with uppers of leather or composition leather, n.e.c. in chapter 64). 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 6405.10.10?

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.