HS code · 6-digit subheading
HS Code 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
HS code 6403.99 is the 6-digit subheading for footwear, n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather. It is used for leather loafers, leather oxfords, leather derbies, leather boat shoes and low-cut leather sneakers.
What HS 6403.99 covers
This category encompasses leather footwear that does not cover the ankle, featuring outer soles of rubber, plastics, or composition leather. It's a broad and highly traded segment, including everything from classic dress shoes and loafers to low-cut leather sneakers and ballet flats. The international trade in these goods is driven by global fashion trends, consumer demand for versatile footwear, and the availability of skilled labor for leather craftsmanship. Exporters often benefit from competitive manufacturing costs and access to quality leather, while importers cater to diverse consumer preferences across formal, casual, and professional settings. Branding and design innovation play a crucial role in market success.
- Covers
- Leather loafers
- Leather oxfords
- Leather derbies
- Leather boat shoes
- Low-cut leather sneakers
- Leather ballet flats
- Leather sandals (closed toe)
- Examples
- Cole Haan GrandPro
- Allen Edmonds Park Avenue
- Gucci Horsebit Loafer
- Clarks Desert Boot (low-cut)
- ECCO Soft 7 Sneaker
Codes often confused with 6403.99
Common mistake. Often confused with 640391 if the ankle coverage is not precisely determined, or with 640419 if a textile upper is mistakenly identified as leather due to material blends or finishes.
Top exporters and importers of HS code 640399, 2025
In 2025, the largest exporter of HS code 640399 in UN Comtrade data was Vietnam, with about 24% of world exports; the largest importer in UN Comtrade data was the United States, with 17% 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 Vietnam* ~$8.5B 24% of world exports · partner records ↗
- 2 China $4.3B 12% of world exports
- 3 Italy $4.3B 12% of world exports
World total: $36.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $6.2B 17% of world imports
- 2 Germany $3.9B 11% of world imports
- 3 France $2.5B 7.0% of world imports
World total: $35.7B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 6403.99 2
Brazil splits HS 6403.99 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 6403.99.10 Leather-upper low footwear, wood sole, no insoleCom sola de madeira e desprovido de palmilha
- 6403.99.90 Other leather-upper 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 6403.99
What is HS code 640399?
HS code 640399 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 of rubber, plastics or composition leather, uppers of leather. This category encompasses leather footwear that does not cover the ankle, featuring outer soles of rubber, plastics, or composition leather. It's a broad and highly traded segment, including everything from classic dress shoes and loafers to low-cut leather sneakers and ballet flats. The international trade in these goods is driven by global fashion trends, consumer demand for versatile footwear, and the availability of skilled labor for leather craftsmanship. Exporters often benefit from competitive manufacturing costs and access to quality leather, while importers cater to diverse consumer preferences across formal, casual, and professional settings. Branding and design innovation play a crucial role in market success.
What products fall under HS code 640399?
Leather loafers, leather oxfords, leather derbies, leather boat shoes, low-cut leather sneakers, leather ballet flats, leather sandals (closed toe)
What are common misclassifications for HS code 640399?
Often confused with 640391 if the ankle coverage is not precisely determined, or with 640419 if a textile upper is mistakenly identified as leather due to material blends or finishes.
Which countries are the top exporters of goods under HS code 640399?
In 2025, the top exporters of HS code 640399 in UN Comtrade data were Vietnam (about $8.5B, 24% of world exports), China ($4.3B) and Italy ($4.3B). World exports came to about $36.0B, 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.
Which countries are the top importers of goods under HS code 640399?
In 2025, the top importers of HS code 640399 in UN Comtrade data were the United States ($6.2B, 17% of world imports), Germany ($3.9B) and France ($2.5B). World imports came to about $35.7B, 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 640399 structured?
HS code 640399 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 (99) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 640399?
Brazil splits HS code 640399 into 2 NCM codes: 6403.99.10 (Leather-upper low footwear, wood sole, no insole), 6403.99.90 (Other leather-upper low footwear). The first 6 digits of each match the HS code.