Product classification
HS code for Leather 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 boots under HS 6403.91
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.
- Covers
- 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
- 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 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.
Top exporters and importers of HS 640391 (the code used for leather boots), 2025
In 2025, the largest exporter of HS 640391 (the code used for leather 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 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 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 boots
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). The HS code for leather boots that cover the ankle and have rubber or plastic soles is 6403.91.
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.
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.
Which countries are the top exporters of leather boots (HS 640391)?
In 2025, the top exporters of HS 640391 (the code used for leather 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 boots (HS 640391)?
In 2025, the top importers of HS 640391 (the code used for leather 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 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.
What is the NCM code for leather boots in Brazil?
Brazil splits HS 640391 into 2 NCM codes, so the right one for leather 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).