Product classification
HS code for Leather shoes: 6403.99
Footwear, n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather.
Classification of leather shoes under HS 6403.99
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.
- Covers
- 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
- Also under 6403.99
- Cole Haan GrandPro
- Allen Edmonds Park Avenue
- Gucci Horsebit Loafer
- Clarks Desert Boot (low-cut)
- ECCO Soft 7 Sneaker
Codes often confused with 6403.99
Common mistake. 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.
Top exporters and importers of HS 640399 (the code used for leather shoes), 2025
In 2025, the largest exporter of HS 640399 (the code used for leather shoes) in UN Comtrade data was Vietnam, with about 24% of world exports; the largest importer in UN Comtrade data was the United States, with 17% 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 640399, not only leather shoes.
Top exporters 2025 · share of world exports
- 1 Vietnam* ~$8.5B 24% of world exports · partner records ↗
- 2 China $4.3B 12% of world exports
- 3 Italy $4.3B 12% of world exports
World total: $36.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $6.2B 17% of world imports
- 2 Germany $3.9B 11% of world imports
- 3 France $2.5B 7.0% of world imports
World total: $35.7B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 shoes
Brazil splits HS 6403.99 into 2 NCM codes. Pick the one that matches your product:
- 6403.99.10Leather-upper low footwear, wood sole, no insole
- 6403.99.90Other leather-upper low footwear
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about leather shoes
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.
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.
Which countries are the top exporters of leather shoes (HS 640399)?
In 2025, the top exporters of HS 640399 (the code used for leather shoes) in UN Comtrade data were Vietnam (about $8.5B, 24% of world exports), China ($4.3B) and Italy ($4.3B). World exports came to about $36.0B, 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.
Which countries are the top importers of leather shoes (HS 640399)?
In 2025, the top importers of HS 640399 (the code used for leather shoes) in UN Comtrade data were the United States ($6.2B, 17% of world imports), Germany ($3.9B) and France ($2.5B). World imports came to about $35.7B, 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 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.
What is the NCM code for leather shoes in Brazil?
Brazil splits HS 640399 into 2 NCM codes, so the right one for leather shoes depends on the product's details: 6403.99.10 (Leather-upper low footwear, wood sole, no insole), 6403.99.90 (Other leather-upper low footwear).