Brazil NCM · 8-digit subitem

NCM 6406.90.10 – Leather or composition-leather soles and heels

NCM 6406.90.10 (also written 64069010) is Brazil's code for leather or composition-leather soles and heels. Its first 6 digits are HS code 6406.90.

Official description of NCM 6406.90.10

PortuguêsOfficial
Solas exteriores e saltos, de couro natural ou reconstituído
EnglishUnofficial translation

Outer soles and heels, of leather or composition leather

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

How to read NCM 6406.90.10

64Chapter 06Heading 90Subheading

HS code 6406.90
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 64.06 Footwear; parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, le.g.ings and similar articles, and parts thereof Partes de calçado (incluindo as partes superiores, mesmo fixadas a solas que não sejam as solas exteriores); palmilhas, reforços interiores e artigos semelhantes, amovíveis; polainas, perneiras e artigos semelhantes, e suas partes.
  3. Subheading 6406.90 Footwear; parts, n.e.c. in heading 6406 Outros
  4. Subitem 6406.90.10 Outer soles and heels, of leather or composition leather Solas exteriores e saltos, de couro natural ou reconstituído

Other NCM codes under HS 6406.90

6406.90.20 Footwear insolesPalmilhas 6406.90.90 Other footwear partsOutros

Questions about NCM 6406.90.10

What is NCM 6406.90.10?

NCM 6406.90.10 (64069010) is the Brazilian (Mercosur) code for leather or composition-leather soles and heels. Its official Portuguese description is “Solas exteriores e saltos, de couro natural ou reconstituído”.

What is the HS code for NCM 6406.90.10?

HS 6406.90 (Footwear; parts, n.e.c. in heading 6406). 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 6406.90.10?

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.