HS Code for Athletic leather shoes

Athletic leather shoes are classified under HS code 6403.19. This code is situated within Chapter 64, which covers footwear, gaiters, and the like. Heading 6403 is specific to footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather. The "sports footwear" designation within this heading is further divided, where 6403.12 covers ski-boots and 6403.19 covers all other types of sports footwear. To qualify for this code, the "upper" of the shoe—the part that covers the top and sides of the foot—must be predominantly made of leather. This classification is crucial for customs because leather goods often face different tariff rates and regulatory requirements compared to synthetic alternatives. The shoe must be designed for a specific sporting activity, such as soccer, track, or basketball, to be considered "sports footwear" under this subheading. General casual leather shoes that do not have the technical features of sports footwear are classified elsewhere in heading 6403.

Products Included

• Leather soccer cleats and football boots
• Leather track and field shoes with spikes
• Leather basketball shoes with specialized athletic soles
• Leather wrestling or boxing boots
• Leather tennis shoes designed for competitive play

Common Misclassification

The most frequent misclassification occurs with 6402.19, which is for athletic shoes with synthetic (plastic or rubber) uppers. Importers often fail to distinguish between genuine leather and high-quality synthetic leather. Another common error is classifying these under 6403.91 or 6403.99, which are for general-purpose leather footwear (like boots or dress shoes) that lack specific athletic features. Additionally, if the upper is primarily textile but has leather trim, it should be classified under 6404.11 instead.

FAQ

What is the HS code for athletic leather shoes?

The HS code for athletic shoes with leather uppers (excluding ski boots) is 6403.19.

How is "leather" defined for this classification?

For HS purposes, the upper must be made of genuine animal hide or skin that has been tanned; synthetic or composition leathers do not qualify for 6403.