HS Code for Fabric shoes

Fabric shoes with leather or composition leather soles are classified under HS code 6404.20. This classification is strictly based on the material composition of both the upper and the outer sole, as defined by the Chapter 64 notes of the Harmonized System. The "upper" is the part of the shoe that covers the sides and top of the foot; for this specific code, the upper must consist of textile materials, which can include cotton, canvas, silk, or synthetic fibers. The "outer sole" is the part of the footwear that comes into contact with the ground. Subheading 6404.20 specifically targets footwear where this outer sole is made of leather or composition leather. This distinguishes it from the more common mass-produced casual footwear that utilizes rubber or plastic soles. Proper identification requires a physical or laboratory examination of the sole material to ensure it meets the legal definition of leather or composition leather. The classification is determined by GRI 1, which looks at the heading and subheading texts, and GRI 6, which ensures consistency at the subheading level. This code is often associated with higher-end fashion footwear or traditional dress shoes where textile aesthetics are paired with premium leather soles.

Products Included

• Canvas loafers with genuine leather soles
• Silk evening slippers with leather outsoles
• Textile upper dress shoes with composition leather soles
• Fabric ballet flats with leather soles
• Embroidered textile boots with leather soles

Common Misclassification

The most common misclassification occurs with HS code 6404.11 or 6404.19, which covers footwear with textile uppers but outer soles of rubber or plastics. Importers often fail to distinguish between genuine leather soles and high-quality synthetic soles that mimic the appearance of leather. Another common error is using 6402, which is reserved for footwear where both the uppers and the soles are made of rubber or plastics, or 6403, where the uppers are made of leather.

FAQ

What is the HS code for fabric shoes?

Fabric shoes with leather or composition leather soles are classified under HS code 6404.20. If the soles are rubber or plastic, the code is 6404.19.

How is composition leather defined for this code?

Composition leather is a material made by binding together leather fibers or small pieces of leather with an adhesive, typically used to create durable and cost-effective soles that still qualify under the leather-sole subheadings.