HS Code for Leather footwear

Leather footwear is classified under HS code 6405.10 when it does not meet the specific criteria for headings 6401 through 6404. Chapter 64 of the Harmonized System organizes footwear based on the material of the outer sole and the upper. While most leather-upper footwear with rubber, plastic, or leather soles falls under heading 6403, heading 6405 serves as a residual category for "Other footwear." Subheading 6405.10 specifically covers footwear with uppers of leather or composition leather that are not elsewhere specified. This often includes footwear with soles made of materials other than rubber, plastics, or leather (such as wood or cork) or specific constructions that do not fit the definitions of the preceding headings. The classification requires a detailed analysis of the component materials of both the upper and the outer sole to ensure that the footwear is truly excluded from the more specific 6403 category.

Products Included

• Moccasins with outer soles of materials other than rubber or leather
• Disposable leather slippers used in hospitality
• Traditional footwear with leather uppers and wooden soles
• Footwear with composition leather uppers and cork soles
• Specialty leather footwear not covered by 6401-6404

Common Misclassification

The most frequent misclassification occurs with HS code 6403, which covers footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather. Most commercial leather shoes fall under 6403. Importers often mistakenly use 6405.10 for standard leather dress shoes or boots, which should actually be in 6403. Additionally, if the upper is made of synthetic leather (plastic), it must be classified under 6402 or 6405.20, depending on the sole material.

FAQ

What is the HS code for Leather footwear?

The HS code 6405.10 is used for leather footwear that is not specifically covered by headings 6401 to 6404. Most standard leather shoes are classified under 6403.

How do I distinguish between 6403 and 6405.10?

Check the material of the outer sole. If the sole is rubber, plastic, or leather and the upper is leather, use 6403. If the sole is made of a different material like wood or cork, 6405.10 is likely the correct classification.