Chapter 64 covers footwear, gaiters and the like, and parts thereof, including footwear of various materials (leather, rubber, plastics, textiles, etc.). This chapter classifies headings by upper material and outer sole material, and is the core chapter for footwear classification in international trade. Heading 6403 specifically refers to footwear with uppers of leather, regardless of the sole material (rubber, plastics, leather or composition leather). Under this heading, goods are further subdivided by shaft height and whether they cover the ankle, and it is the main classification heading for leather footwear. The first 2 digits 64 represent Chapter 64, footwear; digits 3-4, 03, represent heading 6403, footwear with uppers of leather; digits 5-6, 23, are the subheading, specifically referring to "ankle-covering leather hiking footwear", i.e., hiking boots with a shaft height above the ankle. Code 640323 in full means: Chapter 64, heading 6403, subheading 640323, specifically ankle-covering hiking boots with leather uppers. This product is leather hiking footwear, with a leather upper and an ankle-covering shaft, meeting the description of heading 6403 and subheading 640323. If the upper were of textile material, it would be classified under 6404; if of rubber or plastics, under 6401 or 6402; therefore 640323 is the correct classification.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof, including footwear of various materials (leather, rubber, plastics, textiles, etc.). This chapter classifies headings by upper material and outer sole material, and is the core chapter for footwear classification in international trade.
Heading
Heading 6403 specifically refers to footwear with uppers of leather, regardless of the sole material (rubber, plastics, leather or composition leather). Under this heading, goods are further subdivided by shaft height and whether they cover the ankle, and it is the main classification heading for leather footwear.
Digit Breakdown
The first 2 digits 64 represent Chapter 64, footwear; digits 3-4, 03, represent heading 6403, footwear with uppers of leather; digits 5-6, 23, are the subheading, specifically referring to "ankle-covering leather hiking footwear", i.e., hiking boots with a shaft height above the ankle. Code 640323 in full means: Chapter 64, heading 6403, subheading 640323, specifically ankle-covering hiking boots with leather uppers.
Classification Basis
This product is leather hiking footwear, with a leather upper and an ankle-covering shaft, meeting the description of heading 6403 and subheading 640323. If the upper were of textile material, it would be classified under 6404; if of rubber or plastics, under 6401 or 6402; therefore 640323 is the correct classification.
📝 Declaration Elements
Product name: The Chinese and English names of the declared goods, which should accurately reflect the upper material and style, such as "leather hiking footwear". Brand: Fill in the footwear brand name (if no brand, write "unbranded"), which must be consistent with the actual goods or packaging. Upper material: Clearly state the main upper material, such as "cowhide", "sheepskin", etc., and indicate "leather". Sole material: Declare the sole material, such as "rubber", "plastics", "EVA", etc., which affects classification but is not the determining factor for this heading. Shaft height: State whether it covers the ankle, such as "over the ankle" or "not over the ankle"; this code requires it to cover the ankle. Style: Describe the footwear type, such as "hiking boots", "mountaineering boots", etc., which must match the code. Size: Declare the size range, such as "38-44", to facilitate customs statistics and inspection. Packaging type: Such as "carton", "plastic bag", etc., which affects packaging classification but not the footwear code. Product name: leather hiking footwear; Brand: Merrell; Upper material: cowhide; Sole material: rubber; Shaft height: over the ankle; Style: hiking boots; Size: 38-44; Packaging type: carton. False declaration of upper material, misreporting artificial leather or synthetic leather as leather, resulting in incorrect classification. Failure to accurately measure shaft height, misreporting footwear that does not cover the ankle as covering the ankle, affecting subheading classification. Brand declaration inconsistent with the actual goods, which may involve infringement or false declaration.
Product name
The Chinese and English names of the declared goods, which should accurately reflect the upper material and style, such as "leather hiking footwear".
⚠️ Writing only "hiking footwear" without specifying the material, or incorrectly writing "mountaineering boots".
Brand
Fill in the footwear brand name (if no brand, write "unbranded"), which must be consistent with the actual goods or packaging.
⚠️ Misspelling the brand or inconsistency with trademark registration information.
Upper material
Clearly state the main upper material, such as "cowhide", "sheepskin", etc., and indicate "leather".
⚠️ Misreporting artificial leather as leather, or failing to distinguish full-grain leather from split leather.
Sole material
Declare the sole material, such as "rubber", "plastics", "EVA", etc., which affects classification but is not the determining factor for this heading.
⚠️ False declaration of sole material, such as declaring a rubber sole as a plastic sole.
Shaft height
State whether it covers the ankle, such as "over the ankle" or "not over the ankle"; this code requires it to cover the ankle.
⚠️ Failure to accurately measure shaft height, resulting in incorrect subheading classification.
Style
Describe the footwear type, such as "hiking boots", "mountaineering boots", etc., which must match the code.
⚠️ Declaring casual shoes as hiking footwear, leading to classification disputes.
Size
Declare the size range, such as "38-44", to facilitate customs statistics and inspection.
⚠️ Incomplete size declaration or inconsistency with the actual goods.
Packaging type
Such as "carton", "plastic bag", etc., which affects packaging classification but not the footwear code.
⚠️ Incorrect declaration of packaging type, such as declaring a carton as a wooden box.
Example： Product name: leather hiking footwear; Brand: Merrell; Upper material: cowhide; Sole material: rubber; Shaft height: over the ankle; Style: hiking boots; Size: 38-44; Packaging type: carton.
Common Mistakes：
False declaration of upper material, misreporting artificial leather or synthetic leather as leather, resulting in incorrect classification.
Failure to accurately measure shaft height, misreporting footwear that does not cover the ankle as covering the ankle, affecting subheading classification.
Brand declaration inconsistent with the actual goods, which may involve infringement or false declaration.
🎯 Classification Logic
The core basis for classification is the upper material and shaft height. First confirm whether the upper is leather (including natural leather or composition leather), excluding textile, rubber, plastics and other materials; second confirm whether the shaft covers the ankle. If it covers the ankle, classify under 640323; if not, classify under other subheadings of 6403. 6403.19 Other footwear with uppers of leather: 6403.19 is leather footwear not covering the ankle, while 640323 requires covering the ankle; the difference lies in shaft height. 6404.11 Footwear with uppers of textile materials: 6404.11 is sports footwear with uppers of textile materials, not leather; the different material leads to a different heading. 6402.91 Footwear with outer soles and uppers of rubber or plastics: 6402.91 has uppers of rubber or plastics, not leather, and is usually waterproof footwear, so classification differs. 6401.10 Waterproof footwear with outer soles and uppers of rubber or plastics: 6401.10 is waterproof footwear with uppers of rubber or plastics and protective metal toe-caps, different from leather hiking footwear. 6405.10 Other footwear, with uppers of leather or composition leather: 6405.10 is other footwear, usually referring to non-sports, non-hiking leather footwear, and may not cover the ankle. Is the upper material leather? Does the shaft cover the ankle? Does the sole material affect classification? Is it sports footwear or hiking footwear? Do the brand and style match the code?
Basis
The core basis for classification is the upper material and shaft height. First confirm whether the upper is leather (including natural leather or composition leather), excluding textile, rubber, plastics and other materials; second confirm whether the shaft covers the ankle. If it covers the ankle, classify under 640323; if not, classify under other subheadings of 6403.
Confused Codes：
6403.19 - Other footwear with uppers of leather
6403.19 is leather footwear not covering the ankle, while 640323 requires covering the ankle; the difference lies in shaft height.
6404.11 - Footwear with uppers of textile materials
6404.11 is sports footwear with uppers of textile materials, not leather; the different material leads to a different heading.
6402.91 - Footwear with outer soles and uppers of rubber or plastics
6402.91 has uppers of rubber or plastics, not leather, and is usually waterproof footwear, so classification differs.
6401.10 - Waterproof footwear with outer soles and uppers of rubber or plastics
6401.10 is waterproof footwear with uppers of rubber or plastics and protective metal toe-caps, different from leather hiking footwear.
6405.10 - Other footwear, with uppers of leather or composition leather
6405.10 is other footwear, usually referring to non-sports, non-hiking leather footwear, and may not cover the ankle.
Self-Check：
✓ Is the upper material leather?
✓ Does the shaft cover the ankle?
✓ Does the sole material affect classification?
✓ Is it sports footwear or hiking footwear?
✓ Do the brand and style match the code?
❓ FAQ
How can I check the tax rate for HS code 640323? You can check the latest import tax rate by entering code 640323 on the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query platforms. Tax rates may change due to country, trade agreements, etc., and official real-time data should prevail. What is the difference in classification between leather hiking footwear and mountaineering boots? Both may be classified under 640323, but mountaineering boots usually have special functions (such as crampon slots). If the shaft covers the ankle and the upper is leather, they are still classified under 640323. If the upper is textile material, they are classified under 6404. If the upper is leather but the sole is plastic, can it be classified under 640323? Yes. Heading 6403 only requires the upper to be leather; the sole material does not affect the heading. Therefore, if the sole is plastic, it is still classified under 6403, and if the shaft covers the ankle, the subheading is 640323. How can I distinguish "over the ankle" and "not over the ankle" when declaring? Over the ankle means the shaft height exceeds the ankle bone, usually determined by whether the height of the back of the shaft exceeds the ankle. When declaring, actual measurement should be taken and photos or other evidence provided to avoid classification disputes. What documents are required to import leather hiking footwear? Generally, a contract, invoice, packing list, bill of lading, certificate of origin, etc. are required. If a brand is involved, an authorization letter is required; if it is endangered leather, a CITES certificate is required. Specific requirements are subject to customs. What is the difference in declaration elements between 640323 and 640319? The declaration elements are basically the same, but 640323 requires clearly declaring "over the ankle", while 640319 is not over the ankle. Other elements such as material and brand are the same. For cross-border e-commerce retail imports of leather hiking footwear, does the same HS code apply? Yes, HS codes are universal worldwide, and cross-border e-commerce imports also use 640323. However, note that cross-border e-commerce retail imports have a separate regulatory method, and declarations must be completed according to cross-border e-commerce requirements. If the upper is composition leather, can it be classified under 640323? Yes. Heading 6403 includes composition leather, so hiking footwear with a composition leather upper and an ankle-covering shaft is still classified under 640323. However, note the difference between composition leather and synthetic leather; synthetic leather may be classified under 6404.
Q: How can I check the tax rate for HS code 640323?
A: You can check the latest import tax rate by entering code 640323 on the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query platforms. Tax rates may change due to country, trade agreements, etc., and official real-time data should prevail.
Q: What is the difference in classification between leather hiking footwear and mountaineering boots?
A: Both may be classified under 640323, but mountaineering boots usually have special functions (such as crampon slots). If the shaft covers the ankle and the upper is leather, they are still classified under 640323. If the upper is textile material, they are classified under 6404.
Q: If the upper is leather but the sole is plastic, can it be classified under 640323?
A: Yes. Heading 6403 only requires the upper to be leather; the sole material does not affect the heading. Therefore, if the sole is plastic, it is still classified under 6403, and if the shaft covers the ankle, the subheading is 640323.
Q: How can I distinguish "over the ankle" and "not over the ankle" when declaring?
A: Over the ankle means the shaft height exceeds the ankle bone, usually determined by whether the height of the back of the shaft exceeds the ankle. When declaring, actual measurement should be taken and photos or other evidence provided to avoid classification disputes.
Q: What documents are required to import leather hiking footwear?
A: Generally, a contract, invoice, packing list, bill of lading, certificate of origin, etc. are required. If a brand is involved, an authorization letter is required; if it is endangered leather, a CITES certificate is required. Specific requirements are subject to customs.
Q: What is the difference in declaration elements between 640323 and 640319?
A: The declaration elements are basically the same, but 640323 requires clearly declaring "over the ankle", while 640319 is not over the ankle. Other elements such as material and brand are the same.
Q: For cross-border e-commerce retail imports of leather hiking footwear, does the same HS code apply?
A: Yes, HS codes are universal worldwide, and cross-border e-commerce imports also use 640323. However, note that cross-border e-commerce retail imports have a separate regulatory method, and declarations must be completed according to cross-border e-commerce requirements.
Q: If the upper is composition leather, can it be classified under 640323?
A: Yes. Heading 6403 includes composition leather, so hiking footwear with a composition leather upper and an ankle-covering shaft is still classified under 640323. However, note the difference between composition leather and synthetic leather; synthetic leather may be classified under 6404.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.