Product classification
HS code for Leather sandals: 6403.20
Footwear, with outer soles of leather, uppers consisting of leather straps across instep and around the big toe.
Classification of leather sandals under HS 6403.20
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.
- Covers
- 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
- Also under 6403.20
Ancient Greek Sandals, K. Jacques St. Tropez, Avarcas Pons, Birkenstock Gizeh (leather versions), Teva Original Universal (leather versions)
Codes often confused with 6403.20
Common mistake. 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.
Top exporters and importers of HS 640320 (the code used for leather sandals), 2025
In 2025, the largest exporter of HS 640320 (the code used for leather sandals) in UN Comtrade data was Italy, with 19% of world exports; the largest importer in UN Comtrade data was the United States, with 9.9% 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 640320, not only leather sandals.
Top exporters 2025 · share of world exports
- 1 Italy $22M 19% of world exports
- 2 Pakistan $18M 16% of world exports
- 3 France $9.5M 8.1% of world exports
World total: $117M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $11M 9.9% of world imports
- 2 Belgium $8.8M 8.2% of world imports
- 3 Germany $8.0M 7.4% of world imports
World total: $108M 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 code for leather sandals
Brazil classifies leather sandals under NCM 6403.20.00: HS 6403.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about leather sandals
What is the HS code for Leather sandals?
The HS code for Leather sandals is 640320 (Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe). The HS code for sandals with leather soles and leather straps across the instep and big toe is 6403.20.
How do I classify Leather sandals for customs?
Leather sandals is classified under HS code 640320 — Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of leather sandals (HS 640320)?
In 2025, the top exporters of HS 640320 (the code used for leather sandals) in UN Comtrade data were Italy ($22M, 19% of world exports), Pakistan ($18M) and France ($9.5M). World exports came to about $117M, 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 sandals (HS 640320)?
In 2025, the top importers of HS 640320 (the code used for leather sandals) in UN Comtrade data were the United States ($11M, 9.9% of world imports), Belgium ($8.8M) and Germany ($8.0M). World imports came to about $108M, 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 sandals the same in all countries?
The base HS code 640320 for Leather sandals 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 sandals in Brazil?
In Brazil, leather sandals (HS 640320) is classified under NCM 6403.20.00.