Product classification
HS code for Footwear uppers: 6406.10
Footwear, parts, uppers and parts thereof, other than stiffeners.
Classification of footwear uppers under HS 6406.10
Footwear uppers are classified under HS code 6406.10 because they represent the most significant component of footwear parts. According to the General Rules of Interpretation (GRI) and the Explanatory Notes to Chapter 64, heading 6406 specifically covers parts of footwear, including uppers, whether or not attached to inner soles or other sole components, provided they do not yet have the characteristics of finished footwear. Subheading 6406.10 is designated for uppers and parts thereof, excluding stiffeners. The classification logic dictates that if an upper is substantially complete but lacks an outer sole, it remains under this code. However, if it is attached to an outer sole, it would be classified as finished footwear in headings 6401 through 6405. The material of the upper (leather, textile, or plastic) does not change the primary heading but may affect the statistical suffix in certain national tariffs. This code is essential for manufacturers who import components for final assembly, ensuring that the distinction between raw materials and semi-finished components is maintained for duty purposes.
- Covers
- Leather uppers for boots and shoes
- Textile uppers for athletic footwear
- Synthetic or plastic uppers
- Vamps, quarters, and straps that form part of an upper
- Uppers stitched to an insole but lacking an outer sole
- Also under 6406.10
- Nike Flyknit uppers (unattached)
- Adidas Primeknit uppers
- leather upper blanks for dress shoes
- pre-assembled boot uppers
- canvas upper components for sneakers
Codes often confused with 6406.10
Common mistake. Footwear uppers are frequently misclassified under headings 6401 to 6405. These headings are reserved for finished footwear. If the upper is already attached to an outer sole, it can no longer be classified under 6406.10. Another common error is confusing uppers with stiffeners or heel cushions, which are classified under 6406.90. Additionally, if the upper is merely a piece of leather or fabric not yet cut to shape, it must be classified according to its constituent material in Chapter 41 (leather) or Section XI (textiles).
Top exporters and importers of HS 640610 (the code used for footwear uppers), 2025
In 2025, the largest exporter of HS 640610 (the code used for footwear uppers) in UN Comtrade data was China, with 37% of world exports; the largest importer in UN Comtrade data was Italy, 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 640610, not only footwear uppers.
Top exporters 2025 · share of world exports
- 1 China $1.4B 37% of world exports
- 2 Vietnam* ~$421M 11% of world exports · partner records ↗
- 3 India $266M 6.9% of world exports
World total: $3.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Italy $692M 19% of world imports
- 2 Vietnam* ~$359M 10% of world imports · partner records ↗
- 3 Germany $276M 7.7% of world imports
World total: $3.6B 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 footwear uppers
Brazil classifies footwear uppers under NCM 6406.10.00: HS 6406.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about footwear uppers
What is the HS code for Footwear uppers?
The HS code for Footwear uppers is 640610 (Footwear; parts, uppers and parts thereof, other than stiffeners). The primary HS code for footwear uppers and their parts (excluding stiffeners) is 6406.10.
How do I classify Footwear uppers for customs?
Footwear uppers is classified under HS code 640610 — Footwear; parts, uppers and parts thereof, other than stiffeners. This is a 6-digit subheading level code.
Are uppers with attached insoles still classified here?
Yes, uppers that are attached to an inner sole but lack an outer sole are still considered parts of footwear and fall under 6406.10.
Which countries are the top exporters of footwear uppers (HS 640610)?
In 2025, the top exporters of HS 640610 (the code used for footwear uppers) in UN Comtrade data were China ($1.4B, 37% of world exports), Vietnam (about $421M) and India ($266M). World exports came to about $3.9B, 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 footwear uppers (HS 640610)?
In 2025, the top importers of HS 640610 (the code used for footwear uppers) in UN Comtrade data were Italy ($692M, 19% of world imports), Vietnam (about $359M) and Germany ($276M). World imports came to about $3.6B, 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 Footwear uppers the same in all countries?
The base HS code 640610 for Footwear uppers 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 footwear uppers in Brazil?
In Brazil, footwear uppers (HS 640610) is classified under NCM 6406.10.00.