Product classification
HS code for Leather dress shoes: 6403.59
Footwear, n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather.
Classification of leather dress shoes under HS 6403.59
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.
- Covers
- Leather oxfords with leather soles
- Leather loafers and slip-ons
- Leather dress pumps
- Leather brogues with leather outsoles
- Leather monk strap shoes
- Also under 6403.59
- Gucci Horsebit Loafers
- Alden Indy Oxford
- Tod's Gommino Driving Shoes
- Church's Consul
- Cole Haan GrandPro
Codes often confused with 6403.59
Common mistake. 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.
Top exporters and importers of HS 640359 (the code used for leather dress shoes), 2025
In 2025, the largest exporter of HS 640359 (the code used for leather dress shoes) in UN Comtrade data was Italy, with 47% of world exports; the largest importer in UN Comtrade data was the United States, with 19% 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 640359, not only leather dress shoes.
Top exporters 2025 · share of world exports
- 1 Italy $2.0B 47% of world exports
- 2 France $655M 16% of world exports
- 3 Spain $251M 6.0% of world exports
World total: $4.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $767M 19% of world imports
- 2 France $547M 14% of world imports
- 3 Italy $269M 6.6% of world imports
World total: $4.0B 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 that did not report are estimated from what other countries recorded trading with them. 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 dress shoes
Brazil splits HS 6403.59 into 2 NCM codes. Pick the one that matches your product:
- 6403.59.10Leather-soled low footwear, wooden sole, no insole
- 6403.59.90Other leather-soled low footwear
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about leather dress shoes
What is the HS code for Leather dress shoes?
The HS code for Leather dress shoes is 640359 (Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather). The HS code for leather dress shoes with leather soles that do not cover the ankle is 6403.59.
How do I classify Leather dress shoes for customs?
Leather dress shoes is classified under HS code 640359 — Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of leather dress shoes (HS 640359)?
In 2025, the top exporters of HS 640359 (the code used for leather dress shoes) in UN Comtrade data were Italy ($2.0B, 47% of world exports), France ($655M) and Spain ($251M). World exports came to about $4.2B, 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 dress shoes (HS 640359)?
In 2025, the top importers of HS 640359 (the code used for leather dress shoes) in UN Comtrade data were the United States ($767M, 19% of world imports), France ($547M) and Italy ($269M). World imports came to about $4.0B, 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.
Is the HS code for Leather dress shoes the same in all countries?
The base HS code 640359 for Leather dress 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 dress shoes in Brazil?
Brazil splits HS 640359 into 2 NCM codes, so the right one for leather dress shoes depends on the product's details: 6403.59.10 (Leather-soled low footwear, wooden sole, no insole), 6403.59.90 (Other leather-soled low footwear).