HS Code for Leather ankle boots

HS code 6403.91 is designated for footwear that features uppers made of natural leather and outer soles constructed from rubber, plastics, or composition leather. A critical requirement for this specific subheading is that the footwear must cover the ankle but not the knee. The classification is governed by Note 1 to Chapter 64, which defines the 'upper' as the part of the shoe that covers the top and sides of the foot. For classification purposes, the upper's material is determined by the greatest surface area of the constituent material, excluding reinforcements or ornaments like ankle patches, edging, or buckles. The term 'leather' in this context refers to the hides and skins of animals that have been tanned to prevent putrefaction. This code is used for various styles of boots used in both fashion and industrial settings, provided they meet the material and height specifications. The distinction between 6403.91 and other codes in the 6403 group often rests on the height of the boot and the material of the sole. If the sole is made of natural leather, the product would move to a different subheading (6403.51). Furthermore, the footwear must be 'n.e.c.' (not elsewhere classified), meaning it does not fall under specific categories like sports footwear with spikes or cleats, or footwear with protective metal toe-caps.

Products Included

• Leather Chelsea boots with rubber soles
• Leather Chukka boots
• Leather work boots covering the ankle (without metal toe-caps)
• Lace-up leather ankle boots for men or women
• Leather desert boots with plastic soles

Common Misclassification

A common misclassification occurs with HS code 6403.99, which is for leather footwear that does not cover the ankle (such as shoes or loafers). Another frequent error is using 6403.40, which is reserved for footwear with a protective metal toe-cap. If the boots have natural leather soles instead of rubber or plastic, they must be classified under 6403.51. Finally, if the upper is made of synthetic leather (plastic), the item belongs in 6402.91.

FAQ

What is the HS code for leather ankle boots?

The HS code for leather ankle boots with rubber or plastic soles is 6403.91. This code specifically requires the upper to be natural leather and the boot to cover the ankle.

Are leather boots with steel toes classified here?

No, leather boots with a protective metal toe-cap are classified under HS code 6403.40, regardless of whether they cover the ankle.