Skip to content
GOODS ACROSS BORDERS

HS HEADING 6403

Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather

6-digit subheadings (8)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

6403.12

Sports footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather, ski-boots, snowboard boots and cross-country ski footwear

6403.19

Sports footwear; (other than ski-boots, snowboard boots or cross-country ski footwear), with outer soles of rubber, plastics, leather or composition leather and uppers of leather

6403.20

Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe

6403.40

Footwear; with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, uppers of leather

6403.51

Footwear; n.e.c. in heading no. 6403, with outer soles and uppers of leather, covering the ankle

6403.59

Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather

6403.91

Footwear; n.e.c. in heading no. 6403, covering the ankle, outer soles of rubber, plastics or composition leather, uppers of leather

6403.99

Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather

Chapter 64 classification notes

Classification depends on outer sole material AND upper material — both matter. Duty rates 8-48% (US footwear duties are among the highest in the tariff schedule). Anti-dumping duties on Chinese and Vietnamese footwear in EU.

Frequent misclassification in this chapter

The upper material determines the subheading, but many shoes combine leather and textile — classify by the material with the greatest external surface area of the upper.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 64

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog