Product classification
HS code for Fabric shoes: 6404.20
Footwear, outer soles of leather or composition leather, uppers of textile materials.
Classification of fabric shoes under HS 6404.20
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.
- Covers
- 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
- Also under 6404.20
- Bloch Prolite II Ballet Slipper
- Repetto Cendrillon Ballerina (some versions)
- specific artisan espadrilles with leather soles
- Capezio Jazz Oxford
Codes often confused with 6404.20
Common mistake. 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.
Top exporters and importers of HS 640420 (the code used for fabric shoes), 2025
In 2025, the largest exporter of HS 640420 (the code used for fabric shoes) in UN Comtrade data was Italy, with 46% 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.
Figures cover everything classified under HS 640420, not only fabric shoes.
Top exporters 2025 · share of world exports
- 1 Italy $511M 46% of world exports
- 2 France $160M 14% of world exports
- 3 Philippines $46M 4.1% of world exports
World total: $1.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $211M 19% of world imports
- 2 France $112M 10% of world imports
- 3 United Arab Emirates* ~$82M 7.5% of world imports · partner records ↗
World total: $1.1B 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 code for fabric shoes
Brazil classifies fabric shoes under NCM 6404.20.00: HS 6404.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about fabric shoes
What is the HS code for Fabric shoes?
The HS code for Fabric shoes is 640420 (Footwear; outer soles of leather or composition leather, uppers of textile materials). 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 do I classify Fabric shoes for customs?
Fabric shoes is classified under HS code 640420 — Footwear; outer soles of leather or composition leather, uppers of textile materials. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of fabric shoes (HS 640420)?
In 2025, the top exporters of HS 640420 (the code used for fabric shoes) in UN Comtrade data were Italy ($511M, 46% of world exports), France ($160M) and the Philippines ($46M). World exports came to about $1.1B, 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 fabric shoes (HS 640420)?
In 2025, the top importers of HS 640420 (the code used for fabric shoes) in UN Comtrade data were the United States ($211M, 19% of world imports), France ($112M) and the United Arab Emirates (about $82M). World imports came to about $1.1B, 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.
Is the HS code for Fabric shoes the same in all countries?
The base HS code 640420 for Fabric shoes is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for fabric shoes in Brazil?
In Brazil, fabric shoes (HS 640420) is classified under NCM 6404.20.00.