HS Code for Leather shoes
Leather shoes that do not cover the ankle and feature outer soles made of rubber, plastics, or composition leather are classified under HS code 6403.99. This is a residual or "catch-all" category within heading 6403 for footwear with leather uppers. To fall under this code, the footwear must have an upper made of genuine leather (including hides with hair removed) and must not extend above the ankle, distinguishing it from boots. The sole must be made of a synthetic material like rubber or PVC, or composition leather. This classification is one of the most common for mass-produced dress shoes, loafers, and casual leather footwear. The determination is made based on the material of the upper having the greatest surface area (excluding reinforcements like toe boxes or heel counters) and the material of the outer sole having the greatest surface area in contact with the ground.
Products Included
- Leather dress shoes (oxfords, derbies)
- Leather loafers and slip-ons
- Leather boat shoes with rubber soles
- Low-cut leather sneakers
- Leather monk strap shoes
- Leather brogues with synthetic soles
Common Misclassification
Leather shoes are often misclassified under 6403.91, which is reserved for footwear that covers the ankle (boots). Another common mistake is 6403.59, which is for shoes where the outer sole is made of genuine leather. If the upper is made of synthetic leather (PU), the product must be classified under heading 6402 (footwear with uppers of plastics) rather than 6403.
FAQ
What is the HS code for leather dress shoes?
Most leather dress shoes with rubber or plastic soles are classified under HS code 6403.99.
Does 6403.99 include leather boots?
No, leather boots that cover the ankle are classified under HS code 6403.91. Code 6403.99 is specifically for footwear that does not cover the ankle.
Alternative HS Codes
Industry
Frequently Asked Questions
What is the HS code for Leather shoes?
The HS code for Leather shoes is 640399 (Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather).
How do I classify Leather shoes for customs?
Leather shoes is classified under HS code 640399 — Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather. This is a 6-digit subheading level code.
Is the HS code for Leather shoes the same in all countries?
The base HS code 640399 for Leather shoes is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.