HS Code for Leather sandals

Leather sandals are classified under HS code 6403.20, a specific subheading within Chapter 64 which covers footwear. To qualify for this code, the footwear must meet two primary criteria: the outer soles must be made of leather, and the uppers must consist of leather straps across the instep and around the big toe. This is a very specific classification often referred to as "sandals of the tropics" or traditional leather sandals. The Harmonized System distinguishes footwear primarily by the material of the sole and the upper. Under heading 6403, the uppers must be of leather. Subheading 6403.20 is unique because it also requires the sole to be leather. If the sandal has a rubber or plastic sole, it cannot be classified here, even if the straps are leather. This classification follows GRI 1, as the text of the subheading specifically describes this construction method.

Products Included

• Leather-soled flip-flops with leather straps
• Traditional leather sandals with big-toe loops
• Gladiator-style sandals with leather soles and uppers
• Handcrafted leather sandals with leather outsoles
• Leather slide sandals with leather soles

Common Misclassification

The most common misclassification is 6403.99, which covers other footwear with leather uppers but with soles made of rubber or plastic. Many modern leather sandals have rubber outsoles for durability, which excludes them from 6403.20 and moves them to 6403.99. Another error is 6403.59, which covers other footwear with leather soles but that do not meet the specific "straps across instep and big toe" description.

FAQ

What is the HS code for leather sandals?

The HS code for sandals with leather soles and leather straps across the instep and big toe is 6403.20.

What if my leather sandals have a rubber sole?

If the sandals have leather uppers but rubber or plastic soles, they should be classified under HS code 6403.99 instead of 6403.20.