Product classification
HS code for Leather ankle boots: 6403.91
Footwear, n.e.c. in heading no. 6403, covering the ankle, outer soles of rubber, plastics or composition leather, uppers of leather.
Classification of leather ankle boots under HS 6403.91
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.
- Covers
- 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
- Also under 6403.91
Dr. Martens 1460 Boot, Timberland 6-inch Premium Boot, Red Wing Iron Ranger, Blundstone Original 500, Frye Harness Boot
Codes often confused with 6403.91
Common mistake. 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.
Top exporters and importers of HS 640391 (the code used for leather ankle boots), 2025
In 2025, the largest exporter of HS 640391 (the code used for leather ankle boots) in UN Comtrade data was Vietnam, with about 17% of world exports; the largest importer in UN Comtrade data was the United States, with 26% 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 640391, not only leather ankle boots.
Top exporters 2025 · share of world exports
- 1 Vietnam* ~$2.2B 17% of world exports · partner records ↗
- 2 China $1.7B 13% of world exports
- 3 Germany $1.1B 8.6% of world exports
World total: $12.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $3.2B 26% of world imports
- 2 Germany $1.6B 12% of world imports
- 3 Italy $697M 5.6% of world imports
World total: $12.5B 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 codes for leather ankle boots
Brazil splits HS 6403.91 into 2 NCM codes. Pick the one that matches your product:
- 6403.91.10Leather-upper ankle footwear, wood sole, no insole
- 6403.91.90Other leather-upper ankle footwear
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about leather ankle boots
What is the HS code for Leather ankle boots?
The HS code for Leather ankle boots is 640391 (Footwear; n.e.c. in heading no. 6403, covering the ankle, outer soles of rubber, plastics or composition leather, uppers of leather). 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.
How do I classify Leather ankle boots for customs?
Leather ankle boots is classified under HS code 640391 — Footwear; n.e.c. in heading no. 6403, covering the ankle, outer soles of rubber, plastics or composition leather, uppers of leather. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of leather ankle boots (HS 640391)?
In 2025, the top exporters of HS 640391 (the code used for leather ankle boots) in UN Comtrade data were Vietnam (about $2.2B, 17% of world exports), China ($1.7B) and Germany ($1.1B). World exports came to about $12.8B, 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 leather ankle boots (HS 640391)?
In 2025, the top importers of HS 640391 (the code used for leather ankle boots) in UN Comtrade data were the United States ($3.2B, 26% of world imports), Germany ($1.6B) and Italy ($697M). World imports came to about $12.5B, 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 Leather ankle boots the same in all countries?
The base HS code 640391 for Leather ankle boots 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 leather ankle boots in Brazil?
Brazil splits HS 640391 into 2 NCM codes, so the right one for leather ankle boots depends on the product's details: 6403.91.10 (Leather-upper ankle footwear, wood sole, no insole), 6403.91.90 (Other leather-upper ankle footwear).