HS code · 6-digit subheading
HS Code 6403.59 – Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather
HS code 6403.59 is the 6-digit subheading for footwear, n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather. It is used for leather loafers, dress oxfords, leather ballet flats, boat shoes and leather sandals (non-thong/toe-loop).
What HS 6403.59 covers
This HS code serves as a general classification for leather footwear that does not cover the ankle, with both outer soles and uppers made of leather, and not specifically covered by other subheadings within 6403. This broad category encompasses a vast range of non-boot leather shoes, including dress shoes, loafers, moccasins, ballet flats, and many types of casual leather shoes. It's a cornerstone of the global footwear market, catering to diverse consumer needs from formal wear to everyday comfort. Major importers include developed economies with high disposable incomes, such as the United States, Germany, Japan, and the United Kingdom. Exporters are typically countries renowned for their leather industries and skilled shoemaking, including Italy, Spain, Portugal, and certain Asian countries. The trade is heavily influenced by fashion cycles, brand prestige, and the perceived quality and craftsmanship of the leather goods.
- Covers
- Leather loafers
- Dress oxfords
- Leather ballet flats
- Boat shoes
- Leather sandals (non-thong/toe-loop)
- Leather espadrilles
- Leather slip-ons
- Examples
- Gucci Horsebit Loafers
- Alden Indy Oxford
- Tod's Gommino Driving Shoes
- Church's Consul
- Cole Haan GrandPro
Codes often confused with 6403.59
Common mistake. This code is frequently confused with 640320 (leather sandals with specific big toe strap) if the exact strap configuration is not present, or 640319 (leather sports footwear) if the item has an athletic look but isn't truly designed for sport.
Top exporters and importers of HS code 640359, 2025
In 2025, the largest exporter of HS code 640359 in UN Comtrade data was Italy, with 47% of world exports; the largest importer in UN Comtrade data was the United States, with 19% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Italy $2.0B 47% of world exports
- 2 France $655M 16% of world exports
- 3 Spain $251M 6.0% of world exports
World total: $4.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $767M 19% of world imports
- 2 France $547M 14% of world imports
- 3 Italy $269M 6.6% of world imports
World total: $4.0B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 6403.59 2
Brazil splits HS 6403.59 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 6403.59.10 Leather-soled low footwear, wooden sole, no insoleCom sola de madeira e desprovido de palmilha
- 6403.59.90 Other leather-soled low footwearOutro
All Brazil NCM codes in heading 64.03 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 6403.59
What is HS code 640359?
HS code 640359 is a 6-digit subheading in the Harmonized System that covers: Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather. This HS code serves as a general classification for leather footwear that does not cover the ankle, with both outer soles and uppers made of leather, and not specifically covered by other subheadings within 6403. This broad category encompasses a vast range of non-boot leather shoes, including dress shoes, loafers, moccasins, ballet flats, and many types of casual leather shoes. It's a cornerstone of the global footwear market, catering to diverse consumer needs from formal wear to everyday comfort. Major importers include developed economies with high disposable incomes, such as the United States, Germany, Japan, and the United Kingdom. Exporters are typically countries renowned for their leather industries and skilled shoemaking, including Italy, Spain, Portugal, and certain Asian countries. The trade is heavily influenced by fashion cycles, brand prestige, and the perceived quality and craftsmanship of the leather goods.
What products fall under HS code 640359?
Leather loafers, dress oxfords, leather ballet flats, boat shoes, leather sandals (non-thong/toe-loop), leather espadrilles, leather slip-ons
What are common misclassifications for HS code 640359?
This code is frequently confused with 640320 (leather sandals with specific big toe strap) if the exact strap configuration is not present, or 640319 (leather sports footwear) if the item has an athletic look but isn't truly designed for sport.
Which countries are the top exporters of goods under HS code 640359?
In 2025, the top exporters of HS code 640359 in UN Comtrade data were Italy ($2.0B, 47% of world exports), France ($655M) and Spain ($251M). World exports came to about $4.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 640359?
In 2025, the top importers of HS code 640359 in UN Comtrade data were the United States ($767M, 19% of world imports), France ($547M) and Italy ($269M). World imports came to about $4.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 640359 structured?
HS code 640359 is a 6-digit subheading under the Harmonized System. The first 2 digits (64) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (59) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 640359?
Brazil splits HS code 640359 into 2 NCM codes: 6403.59.10 (Leather-soled low footwear, wooden sole, no insole), 6403.59.90 (Other leather-soled low footwear). The first 6 digits of each match the HS code.