Product classification
HS code for Shoe uppers: 6406.10
Footwear, parts, uppers and parts thereof, other than stiffeners.
Classification of shoe uppers under HS 6406.10
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.
- Covers
- 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
- Also under 6406.10
- Nike Flyknit uppers (unattached)
- Adidas Primeknit uppers
- leather upper blanks for dress shoes
- pre-assembled boot uppers
- canvas upper components for sneakers
Codes often confused with 6406.10
Common mistake. 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.
Top exporters and importers of HS 640610 (the code used for shoe uppers), 2025
In 2025, the largest exporter of HS 640610 (the code used for shoe uppers) in UN Comtrade data was China, with 37% of world exports; the largest importer in UN Comtrade data was Italy, with 19% 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 640610, not only shoe uppers.
Top exporters 2025 · share of world exports
- 1 China $1.4B 37% of world exports
- 2 Vietnam* ~$421M 11% of world exports · partner records ↗
- 3 India $266M 6.9% of world exports
World total: $3.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Italy $692M 19% of world imports
- 2 Vietnam* ~$359M 10% of world imports · partner records ↗
- 3 Germany $276M 7.7% of world imports
World total: $3.6B 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 code for shoe uppers
Brazil classifies shoe uppers under NCM 6406.10.00: HS 6406.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about shoe uppers
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). The HS code for shoe uppers and their constituent parts (excluding stiffeners) is 6406.10.
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.
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.
Which countries are the top exporters of shoe uppers (HS 640610)?
In 2025, the top exporters of HS 640610 (the code used for shoe uppers) in UN Comtrade data were China ($1.4B, 37% of world exports), Vietnam (about $421M) and India ($266M). World exports came to about $3.9B, 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 shoe uppers (HS 640610)?
In 2025, the top importers of HS 640610 (the code used for shoe uppers) in UN Comtrade data were Italy ($692M, 19% of world imports), Vietnam (about $359M) and Germany ($276M). World imports came to about $3.6B, 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 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.
What is the NCM code for shoe uppers in Brazil?
In Brazil, shoe uppers (HS 640610) is classified under NCM 6406.10.00.