Product classification
HS code for Leather loafers: 6403.59
Footwear, n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather.
Classification of leather loafers under HS 6403.59
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.
- Covers
- 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
- 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 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.
Top exporters and importers of HS 640359 (the code used for leather loafers), 2025
In 2025, the largest exporter of HS 640359 (the code used for leather loafers) 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 loafers.
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 loafers
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 loafers
What is the HS code for Leather loafers?
The HS code for Leather loafers 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 loafers with both leather uppers and leather outer soles is 6403.59.
How do I classify Leather loafers for customs?
Leather loafers 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 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.
Which countries are the top exporters of leather loafers (HS 640359)?
In 2025, the top exporters of HS 640359 (the code used for leather loafers) 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 loafers (HS 640359)?
In 2025, the top importers of HS 640359 (the code used for leather loafers) 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 loafers the same in all countries?
The base HS code 640359 for Leather loafers 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 loafers in Brazil?
Brazil splits HS 640359 into 2 NCM codes, so the right one for leather loafers 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).