HS Code for Leather boots
Leather boots are classified under HS code 6403.91 based on the General Rules of Interpretation (GRI) 1 and 6. This specific code is designated for footwear that features outer soles made of rubber, plastics, or composition leather, and uppers constructed from natural leather. To qualify for this subheading, the footwear must cover the ankle, which is a defining physical characteristic that distinguishes it from lower-cut shoes. The classification falls within Chapter 64, which covers footwear and gaiters. Heading 6403 is specifically reserved for footwear with leather uppers. The determination of the upper material is critical; according to Chapter 64 Note 4(a), the material of the upper is determined by the constituent material having the greatest external surface area, disregarding accessories or reinforcements such as ankle patches, edging, or buckles. Furthermore, the sole must not be made of leather, as that would shift the classification to a different subheading within the 6403 group. This code is used globally for standard leather ankle boots that do not possess specialized features like metal toe-caps for safety.
Products Included
- Leather ankle boots
- Leather desert boots
- Leather Chelsea boots
- Leather hiking boots with leather uppers
- Leather work boots without metal toe-caps
- Composition leather boots covering the ankle
Common Misclassification
A frequent error is confusing 6403.91 with 6403.99. The primary difference is the height of the footwear; 6403.99 is for footwear that does not cover the ankle. Another common misclassification occurs with code 6403.40, which is reserved for footwear incorporating a protective metal toe-cap. If the boots have synthetic uppers (e.g., PU leather), they must be classified under 6402.91 rather than 6403.91. Additionally, if the outer sole is also made of leather, the correct code would be 6403.51.
FAQ
What is the HS code for Leather boots?
The HS code for leather boots that cover the ankle and have rubber or plastic soles is 6403.91.
Does this code include boots with faux leather?
No, HS code 6403.91 is strictly for footwear with uppers made of natural or composition leather. Faux leather or synthetic uppers are classified under heading 6402.
Alternative HS Codes
Industry
Frequently Asked Questions
What is the HS code for Leather boots?
The HS code for Leather 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).
How do I classify Leather boots for customs?
Leather 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.
Is the HS code for Leather boots the same in all countries?
The base HS code 640391 for Leather 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.