HS Code for Leather casual shoes

Leather casual shoes are classified under HS code 6403.99. This classification is determined by several factors: the material of the outer sole, the material of the upper, and the height of the shoe. Under Chapter 64, heading 6403 is dedicated to footwear with outer soles of rubber, plastics, or composition leather and uppers of leather. The subheading 6403.99 is a residual category for footwear that does not cover the ankle and does not have a protective metal toe-cap. This includes a vast array of everyday footwear such as loafers, oxfords, and leather sneakers. The distinction of "not covering the ankle" is vital; if the shoe extends above the ankle bone, it moves to 6403.91. The upper must be made of genuine leather, which includes bovine, equine, or other animal leathers. According to the Explanatory Notes, the upper is the part of the shoe above the sole, and for this code, it must be predominantly leather. This classification ensures that standard leather footwear is taxed and regulated differently than specialized sports footwear or safety gear.

Products Included

• Leather loafers
• Leather boat shoes
• Leather dress shoes (below ankle)
• Leather sneakers with rubber soles
• Leather slip-ons
• Leather brogues

Common Misclassification

A common mistake is classifying these shoes under 6403.91, which is only for footwear that covers the ankle (boots). Another frequent error is using 6403.59, which is for shoes where the outer sole is also made of leather. If the upper is made of synthetic material that looks like leather, the product must be classified under 6402.99. Furthermore, if the shoe has a steel toe-cap for industrial safety, it belongs under 6403.40 regardless of its height.

FAQ

What is the HS code for Leather casual shoes?

The HS code for casual leather shoes with rubber or plastic soles that do not cover the ankle is 6403.99.

Are leather sandals classified under 6403.99?

While some sandals may fall here, many are classified under 6403.20 (with leather straps across the instep and around the big toe) or other specific subheadings depending on their construction.