HS Code for Leather loafers

Leather loafers are classified under HS code 6403.59. This classification is part of Chapter 64, which covers footwear. Heading 6403 is specific to footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather. The subheading 6403.59 is used for footwear that has an outer sole made of leather and does not cover the ankle. Loafers, by definition, are slip-on shoes that sit below the ankle line. The classification is strictly dependent on the material of the upper and the sole. To qualify for this code, the "upper" (the part of the shoe above the sole) must be made of genuine leather, and the "outer sole" (the part that touches the ground) must also be made of leather. This distinguishes them from more common footwear that utilizes rubber or synthetic soles.

Products Included

• Leather penny loafers with leather soles
• Tassel loafers with leather uppers and soles
• Leather driving moccasins with leather outsoles
• Formal leather slip-on shoes
• Suede loafers with leather soles
• Handcrafted leather loafers

Common Misclassification

The most common misclassification for leather loafers is HS code 6403.99. This code is used for leather-upper footwear that has an outer sole made of rubber or plastic. Since many modern loafers use rubber soles for durability, they often fall under 6403.99 instead of 6403.59. Another common error is HS code 6403.51, which is reserved for footwear that covers the ankle (boots). If the loafer has a textile upper, it would be classified under 6404, even if it has a leather sole. Precise identification of the sole material is critical for correct classification.

FAQ

What is the HS code for leather loafers?

The HS code for leather loafers with both leather uppers and leather outer soles is 6403.59.

What if my leather loafers have a rubber sole?

If the loafers have a leather upper but a rubber or plastic outer sole, they should be classified under HS code 6403.99.