HS Code for Textile shoes

Textile shoes with leather soles are classified under HS code 6404.20. This classification is governed by the rules of Chapter 64, which covers footwear, gaiters, and the like. To fall under heading 6404, the footwear must have uppers made of textile materials and outer soles made of rubber, plastics, leather, or composition leather. The subheading 6404.20 is specifically reserved for footwear where the outer sole is made of leather or composition leather. In the context of the Harmonized System, "textile materials" for uppers include woven fabrics, felt, or nonwovens, provided they are not coated or laminated in a way that gives them the character of leather or plastics. The determination of the "outer sole" is based on the material that has the greatest surface area in contact with the ground, excluding additions like spikes, bars, or heels. This code is often used for high-end fashion footwear, traditional slippers, or specific types of formal shoes where a textile upper is paired with a premium leather sole for breathability and aesthetic appeal. It is important to note that if the upper is more than 50% leather by surface area, the shoe would likely move to heading 6403. The distinction between 6404.11 (rubber/plastic soles) and 6404.20 (leather soles) is a frequent point of audit for customs authorities, as duty rates often vary significantly between these two types of construction.

Products Included

• Canvas loafers with genuine leather soles
• Silk evening pumps with leather outsoles
• Textile house slippers with composition leather bottoms
• Linen summer shoes with leather soles

Common Misclassification

The most common misclassification is HS code 6404.11 or 6404.19, which are used for textile shoes with rubber or plastic soles. Additionally, if the upper is made of leather, the product must be classified under 6403, even if the sole is leather. Misidentifying the sole material as synthetic when it is actually leather can lead to incorrect duty payments.

FAQ

What is the HS code for textile shoes?

Textile shoes with leather or composition leather soles are classified under HS code 6404.20.

Are sneakers included in this HS code?

Generally no; most sneakers have rubber or plastic soles and are classified under 6404.11 (sports footwear) or 6404.19.