HS Code for Shoe uppers
Shoe uppers are classified under HS code 6406.10. This classification is governed by the rules of Chapter 64, which covers footwear and its parts. Heading 6406 is specifically for parts of footwear, and subheading 6406.10 is dedicated to uppers and parts thereof, excluding stiffeners. An upper is defined as the portion of the shoe that covers the top and sides of the foot. The classification logic follows GRI 1, which prioritizes the terms of the headings. Even if an upper is incomplete, it is classified here if it has the essential character of a finished upper. This code is essential for the global footwear trade, as it allows for the separate taxation and tracking of semi-finished goods. The material of the upper (leather, textile, or plastic) does not change the four-digit heading, but it is a primary factor in the classification of the finished shoe, making the tracking of uppers a key metric for trade analysis.
Products Included
- Complete leather uppers (without soles)
- Textile uppers for sneakers
- Vamps, quarters, and toe caps
- Uppers temporarily attached to inner soles
- Assembled upper components ready for lasting
- Synthetic leather uppers
Common Misclassification
The most frequent misclassification involves 'unfinished footwear.' If an upper is already attached to an outer sole (even if only glued or stitched temporarily), it may be classified as finished footwear under headings 6401 to 6405 rather than as a part under 6406.10. Another common error is the classification of stiffeners, such as heel counters or toe boxes, which are specifically excluded from 6406.10 and must be classified under 6406.90. Furthermore, raw materials like rolls of fabric or hides of leather are never classified as uppers; they remain in their respective material chapters (e.g., Chapter 41 or 50-60) until they are cut to the specific shape of a shoe part.
FAQ
What is the HS code for shoe uppers?
The HS code for shoe uppers and their constituent parts (excluding stiffeners) is 6406.10.
Can a single piece of leather be classified as an upper?
Only if it has been cut to the specific shape of a shoe upper or a part of an upper. Uncut leather is classified in Chapter 41.
Industry
Frequently Asked Questions
What is the HS code for Shoe uppers?
The HS code for Shoe uppers is 640610 (Footwear; parts, uppers and parts thereof, other than stiffeners).
How do I classify Shoe uppers for customs?
Shoe uppers is classified under HS code 640610 — Footwear; parts, uppers and parts thereof, other than stiffeners. This is a 6-digit subheading level code.
Is the HS code for Shoe uppers the same in all countries?
The base HS code 640610 for Shoe uppers is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.