Product classification
HS code for Toe-strap sandals: 6403.20
Footwear, with outer soles of leather, uppers consisting of leather straps across instep and around the big toe.
Classification of toe-strap sandals under HS 6403.20
Toe-strap sandals are classified under HS code 6403.20. This specific subheading is reserved for footwear with outer soles of leather and uppers consisting of leather straps across the instep and around the big toe. This classification is highly specific regarding materials and construction. Both the sole and the straps must be made of leather. The "big toe" requirement is a defining characteristic that distinguishes these from general leather sandals. This code often applies to traditional or artisanal footwear styles where the strap configuration is designed to anchor the foot via the hallux. If the sole is made of rubber or plastic, or if the straps are synthetic, the product cannot be classified here. The Harmonized System uses these material distinctions to apply different tariff rates, as leather-on-leather construction is often treated as a luxury or specialty item compared to mass-produced synthetic footwear.
- Covers
- Leather toe-ring sandals
- Leather flip-flops with leather soles
- Traditional leather sandals with big-toe loops
- Artisanal leather footwear with instep straps
- Also under 6403.20
Ancient Greek Sandals, K. Jacques St. Tropez, Avarcas Pons, Birkenstock Gizeh (leather versions), Teva Original Universal (leather versions)
Codes often confused with 6403.20
Common mistake. A common error is using 6403.59, which covers other footwear with leather soles and uppers. However, 6403.20 is a more specific heading for the toe-strap configuration and must be used if the criteria are met. Another misclassification is 6402.20, which applies if the straps or soles are made of rubber or plastic instead of leather.
Top exporters and importers of HS 640320 (the code used for toe-strap sandals), 2025
In 2025, the largest exporter of HS 640320 (the code used for toe-strap sandals) in UN Comtrade data was Italy, with 19% of world exports; the largest importer in UN Comtrade data was the United States, with 9.9% 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 640320, not only toe-strap sandals.
Top exporters 2025 · share of world exports
- 1 Italy $22M 19% of world exports
- 2 Pakistan $18M 16% of world exports
- 3 France $9.5M 8.1% of world exports
World total: $117M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $11M 9.9% of world imports
- 2 Belgium $8.8M 8.2% of world imports
- 3 Germany $8.0M 7.4% of world imports
World total: $108M 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 that did not report are estimated from what other countries recorded trading with them. 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 toe-strap sandals
Brazil classifies toe-strap sandals under NCM 6403.20.00: HS 6403.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about toe-strap sandals
What is the HS code for Toe-strap sandals?
The HS code for Toe-strap sandals is 640320 (Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe). The HS code for sandals with leather soles and leather straps around the big toe is 6403.20.
How do I classify Toe-strap sandals for customs?
Toe-strap sandals is classified under HS code 640320 — Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe. This is a 6-digit subheading level code.
What if the straps are made of synthetic material?
If the straps are not leather, the product cannot be classified under 6403.20 and would likely fall under 6402 or 6404 depending on the sole material.
Which countries are the top exporters of toe-strap sandals (HS 640320)?
In 2025, the top exporters of HS 640320 (the code used for toe-strap sandals) in UN Comtrade data were Italy ($22M, 19% of world exports), Pakistan ($18M) and France ($9.5M). World exports came to about $117M, 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 toe-strap sandals (HS 640320)?
In 2025, the top importers of HS 640320 (the code used for toe-strap sandals) in UN Comtrade data were the United States ($11M, 9.9% of world imports), Belgium ($8.8M) and Germany ($8.0M). World imports came to about $108M, 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 Toe-strap sandals the same in all countries?
The base HS code 640320 for Toe-strap sandals 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 toe-strap sandals in Brazil?
In Brazil, toe-strap sandals (HS 640320) is classified under NCM 6403.20.00.