Product classification
HS code for Work boots: 6403.40
Footwear, with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, uppers of leather.
Classification of work boots under HS 6403.40
Work boots are classified under HS code 6403.40 because they meet specific material and functional criteria defined in the Harmonized System. This code specifically covers footwear with outer soles made of rubber, plastics, leather, or composition leather, and uppers made of natural leather. A defining characteristic for this subheading is the incorporation of a protective metal toe-cap. Under the General Rules of Interpretation (GRI), specifically GRI 1 and 6, the classification is determined by the constituent materials of the upper and the sole, as well as the presence of the safety feature. The leather must be genuine animal hide, not synthetic or composition leather, to qualify for the 6403 heading. The metal toe-cap must be a permanent part of the footwear designed to protect the wearer from impact or crushing. This classification is essential for customs authorities to distinguish between general-purpose leather footwear and specialized safety equipment used in industrial or construction environments.
- Covers
- Steel-toe leather safety boots for construction
- Industrial work boots with metal reinforcement and rubber soles
- Leather safety footwear for mining operations
- Protective leather boots with internal steel caps for manufacturing
- Also under 6403.40
Timberland PRO Pit Boss, Red Wing Heritage Iron Ranger (with safety toe variants), Caterpillar Second Shift Steel Toe, Dr. Martens Industrial, Keen Utility Pittsburgh
Codes often confused with 6403.40
Common mistake. Work boots are frequently misclassified under HS code 6402.91 or 6402.99. These codes apply to footwear with uppers made of rubber or plastics. If the boot is made of synthetic leather (polyurethane or PVC), it cannot be classified under 6403. Another common error is using 6403.91, which covers leather footwear that does not have a protective metal toe-cap. Importers must verify the material of the upper and the presence of the metal cap to ensure the correct application of 6403.40.
Top exporters and importers of HS 640340 (the code used for work boots), 2025
In 2025, the largest exporter of HS 640340 (the code used for work boots) in UN Comtrade data was China, with 29% of world exports; the largest importer in UN Comtrade data was the United States, with 16% 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 640340, not only work boots.
Top exporters 2025 · share of world exports
- 1 China $759M 29% of world exports
- 2 Italy $358M 14% of world exports
- 3 Cambodia* ~$158M 6.0% of world exports · partner records ↗
World total: $2.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $396M 16% of world imports
- 2 Italy $215M 8.6% of world imports
- 3 United Kingdom $170M 6.8% of world imports
World total: $2.5B 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 work boots
Brazil classifies work boots under NCM 6403.40.00: HS 6403.40 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about work boots
What is the HS code for Work boots?
The HS code for Work boots is 640340 (Footwear; with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, uppers of leather). The HS code for work boots with leather uppers and a metal toe-cap is 6403.40.
How do I classify Work boots for customs?
Work boots is classified under HS code 640340 — Footwear; with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, uppers of leather. This is a 6-digit subheading level code.
Does this code apply to boots with composite toe-caps?
No, HS code 6403.40 specifically mentions metal toe-caps. Boots with composite (non-metal) safety toes are generally classified under 6403.91 or 6403.99, depending on the height of the boot and other features.
Which countries are the top exporters of work boots (HS 640340)?
In 2025, the top exporters of HS 640340 (the code used for work boots) in UN Comtrade data were China ($759M, 29% of world exports), Italy ($358M) and Cambodia (about $158M). World exports came to about $2.6B, 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.
Which countries are the top importers of work boots (HS 640340)?
In 2025, the top importers of HS 640340 (the code used for work boots) in UN Comtrade data were the United States ($396M, 16% of world imports), Italy ($215M) and the United Kingdom ($170M). World imports came to about $2.5B, 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 Work boots the same in all countries?
The base HS code 640340 for Work boots 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 work boots in Brazil?
In Brazil, work boots (HS 640340) is classified under NCM 6403.40.00.