Product classification
HS code for Leather casual shoes: 6403.99
Footwear, n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather.
Classification of leather casual shoes under HS 6403.99
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.
- Covers
- Leather loafers
- Leather boat shoes
- Leather dress shoes (below ankle)
- Leather sneakers with rubber soles
- Leather slip-ons
- Leather brogues
- Also under 6403.99
- Cole Haan GrandPro
- Allen Edmonds Park Avenue
- Gucci Horsebit Loafer
- Clarks Desert Boot (low-cut)
- ECCO Soft 7 Sneaker
Codes often confused with 6403.99
Common mistake. 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.
Top exporters and importers of HS 640399 (the code used for leather casual shoes), 2025
In 2025, the largest exporter of HS 640399 (the code used for leather casual shoes) in UN Comtrade data was Vietnam, with about 24% of world exports; the largest importer in UN Comtrade data was the United States, with 17% 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 640399, not only leather casual shoes.
Top exporters 2025 · share of world exports
- 1 Vietnam* ~$8.5B 24% of world exports · partner records ↗
- 2 China $4.3B 12% of world exports
- 3 Italy $4.3B 12% of world exports
World total: $36.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $6.2B 17% of world imports
- 2 Germany $3.9B 11% of world imports
- 3 France $2.5B 7.0% of world imports
World total: $35.7B 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 casual shoes
Brazil splits HS 6403.99 into 2 NCM codes. Pick the one that matches your product:
- 6403.99.10Leather-upper low footwear, wood sole, no insole
- 6403.99.90Other leather-upper low footwear
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about leather casual shoes
What is the HS code for Leather casual shoes?
The HS code for Leather casual shoes is 640399 (Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather). The HS code for casual leather shoes with rubber or plastic soles that do not cover the ankle is 6403.99.
How do I classify Leather casual shoes for customs?
Leather casual shoes is classified under HS code 640399 — Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of leather casual shoes (HS 640399)?
In 2025, the top exporters of HS 640399 (the code used for leather casual shoes) in UN Comtrade data were Vietnam (about $8.5B, 24% of world exports), China ($4.3B) and Italy ($4.3B). World exports came to about $36.0B, 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 casual shoes (HS 640399)?
In 2025, the top importers of HS 640399 (the code used for leather casual shoes) in UN Comtrade data were the United States ($6.2B, 17% of world imports), Germany ($3.9B) and France ($2.5B). World imports came to about $35.7B, 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 casual shoes the same in all countries?
The base HS code 640399 for Leather casual shoes 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 casual shoes in Brazil?
Brazil splits HS 640399 into 2 NCM codes, so the right one for leather casual shoes depends on the product's details: 6403.99.10 (Leather-upper low footwear, wood sole, no insole), 6403.99.90 (Other leather-upper low footwear).