HS Code for Leather Shoes
The HS Code for leather shoes is 640399. The MFN duty rate for importing to the US is 8.5%.
| HS Code (6-digit) | 640399 |
|---|---|
| US HTS (10-digit) | 6403990000 |
| EU CN Code (8-digit) | 64039900 |
| US Duty Rate (MFN) | 8.5% |
| EU Duty Rate (MFN) | 8% |
| Chapter | 64 |
| Heading | 6403 |
| Last Updated | 2026-05 |
Description
Footwear with outer soles of rubber/plastics and uppers of leather, other
HS Code 640399 covers leather footwear with rubber/plastic soles at an 8.5% US MFN duty rate.
Frequently Asked Questions
What specific customs inspection risks are associated with importing leather shoes under HTS 640399?
Leather shoes under this classification face heightened scrutiny regarding the origin and tanning process of the leather. Customs authorities frequently verify documentation, such as a detailed supplier's declaration, to ensure the leather is not from endangered species (CITES) and that chromium-tanned leather does not exceed restricted substance levels. Misclassification due to the precise composition of the outer sole or upper material is a common cause of inspection and delay.
What additional duties or fees might apply when importing leather shoes under HTS 640399 beyond the base tariff rate?
For leather shoes classified under 640399, importers should budget for the Merchandise Processing Fee (MPF), which is 0.3464% of the entered value (minimum $31.67, maximum $634.62 per shipment). If the shoes contain any material that might be subject to anti-dumping or countervailing duty orders (e.g., certain rubber or plastic components), significant additional duties could be assessed.
Compliance Notes for Leather Footwear
Footwear classified under 6403.99 is subject to a 8.5% import duty (General Rate) into the United States and must comply with Federal labeling requirements (e.g., country of origin, fiber content). For athletic or sports-specific leather footwear, verify classification under 6403.19 or 6403.91 instead. Imports from China (and previously Vietnam) may be subject to Section 301 tariffs; always confirm the current applicable rates. Ensure the leather upper component constitutes the greatest external surface area to correctly use this heading.
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