HS Code for Leather dress shoes

Leather dress shoes are classified under HS code 6403.59. Chapter 64 covers footwear and parts thereof. Heading 6403 is dedicated to footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather. To fall under the specific subheading 6403.59, the footwear must meet two critical criteria: the outer sole must be made of leather, and the shoe must not cover the ankle. This distinguishes it from boots (6403.51) and shoes with rubber or plastic soles (6403.99). The term "leather" in this context refers to the hide or skin of animals that has been tanned. Dress shoes such as oxfords, loafers, and pumps are classic examples of items in this category. The classification is strictly based on the material composition of the sole and the upper, as well as the height of the shoe. This code is essential for determining duty rates, as footwear with leather soles often carries different tariffs than those with synthetic soles.

Products Included

• Leather oxfords with leather soles
• Leather loafers and slip-ons
• Leather dress pumps
• Leather brogues with leather outsoles
• Leather monk strap shoes

Common Misclassification

The most common misclassification is HS code 6403.99, which is used for leather-upper shoes that have rubber or plastic soles. Another frequent error is 6403.51, which is for footwear covering the ankle (boots). Additionally, shoes with textile uppers and leather soles are classified under 6404.20, not 6403.59, regardless of how formal the shoe appears.

FAQ

What is the HS code for leather dress shoes?

The HS code for leather dress shoes with leather soles that do not cover the ankle is 6403.59.

What if the dress shoe has a rubber sole?

If the shoe has a leather upper but a rubber or plastic sole, it must be classified under HS code 6403.99.