Product classification
HS code for Leather footwear: 6405.10
Footwear, with uppers of leather or composition leather, n.e.c. in chapter 64.
Classification of leather footwear under HS 6405.10
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.
- Covers
- 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
- Also under 6405.10
- Birkenstock Boston (leather upper, cork sole)
- Swedish Hasbeens Clogs
- some artisanal leather sandals with wooden soles
- Dansko Professional Clogs (leather upper)
Codes often confused with 6405.10
Common mistake. 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.
Top exporters and importers of HS 640510 (the code used for leather footwear), 2025
In 2025, the largest exporter of HS 640510 (the code used for leather footwear) in UN Comtrade data was China, with 34% of world exports; the largest importer in UN Comtrade data was Tajikistan, with about 11% 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 640510, not only leather footwear.
Top exporters 2025 · share of world exports
- 1 China $205M 34% of world exports
- 2 Italy $99M 17% of world exports
- 3 Dominican Republic $59M 9.9% of world exports
World total: $600M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Tajikistan* ~$47M 11% of world imports · partner records ↗
- 2 Germany $30M 7.3% of world imports
- 3 France $26M 6.2% of world imports
World total: $415M 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 footwear
Brazil splits HS 6405.10 into 3 NCM codes. Pick the one that matches your product:
- 6405.10.10Composition-leather footwear, rubber/plastic soles
- 6405.10.20Composition-leather footwear, leather-based soles
- 6405.10.90Other footwear with leather or composition uppers
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about leather footwear
What is the HS code for Leather footwear?
The HS code for Leather footwear is 640510 (Footwear; with uppers of leather or composition leather, n.e.c. in chapter 64). 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 classify Leather footwear for customs?
Leather footwear is classified under HS code 640510 — Footwear; with uppers of leather or composition leather, n.e.c. in chapter 64. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of leather footwear (HS 640510)?
In 2025, the top exporters of HS 640510 (the code used for leather footwear) in UN Comtrade data were China ($205M, 34% of world exports), Italy ($99M) and the Dominican Republic ($59M). World exports came to about $600M, 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 footwear (HS 640510)?
In 2025, the top importers of HS 640510 (the code used for leather footwear) in UN Comtrade data were Tajikistan (about $47M, 11% of world imports), Germany ($30M) and France ($26M). World imports came to about $415M, 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 footwear the same in all countries?
The base HS code 640510 for Leather footwear 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 footwear in Brazil?
Brazil splits HS 640510 into 3 NCM codes, so the right one for leather footwear depends on the product's details: 6405.10.10 (Composition-leather footwear, rubber/plastic soles), 6405.10.20 (Composition-leather footwear, leather-based soles), 6405.10.90 (Other footwear with leather or composition uppers).