Chapter 64 covers footwear, gaiters and the like, and parts thereof, including finished footwear combining uppers and soles of various materials, as well as removable uppers, soles and other parts. This chapter classifies headings by upper material and sole material, and is the core chapter for classification of footwear commodities in international trade. Heading 6403 specifically refers to footwear with uppers of leather (including composition leather), regardless of sole material (rubber, plastics, leather or textile materials, etc.). However, it excludes footwear with uppers of textile materials (classified under 6404) or uppers of plastics/rubber (classified under 6401/6402), and also excludes sports footwear, protective footwear and other footwear with specific provisions. The first 2 digits "64" represent Chapter 64 (footwear, gaiters and the like, and parts thereof). Digits 3-4 "03" represent heading 6403, i.e., footwear with uppers of leather. Digits 5-6 "25" represent subheading 640325, further subdivided under 6403: 6403.1 for sports footwear, 6403.2 for other footwear (subdivided by sole and upper material), among which 6403.25 specifically refers to "other footwear with uppers of leather," i.e., footwear with uppers of leather, soles of non-leather material (usually rubber or plastics), and not being sports footwear or specific protective footwear. The goods have uppers of leather, soles of non-leather material (such as rubber/plastics), and are neither sports footwear nor protective footwear, so they are classified under 6403.25. If the soles were also of leather, they should be classified under 6403.19; if the uppers were of textile materials, they would be classified under 6404; if the uppers were of plastics or rubber, they would be classified under 6401 or 6402.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof, including finished footwear combining uppers and soles of various materials, as well as removable uppers, soles and other parts. This chapter classifies headings by upper material and sole material, and is the core chapter for classification of footwear commodities in international trade.
Heading
Heading 6403 specifically refers to footwear with uppers of leather (including composition leather), regardless of sole material (rubber, plastics, leather or textile materials, etc.). However, it excludes footwear with uppers of textile materials (classified under 6404) or uppers of plastics/rubber (classified under 6401/6402), and also excludes sports footwear, protective footwear and other footwear with specific provisions.
Digit Breakdown
The first 2 digits "64" represent Chapter 64 (footwear, gaiters and the like, and parts thereof). Digits 3-4 "03" represent heading 6403, i.e., footwear with uppers of leather. Digits 5-6 "25" represent subheading 640325, further subdivided under 6403: 6403.1 for sports footwear, 6403.2 for other footwear (subdivided by sole and upper material), among which 6403.25 specifically refers to "other footwear with uppers of leather," i.e., footwear with uppers of leather, soles of non-leather material (usually rubber or plastics), and not being sports footwear or specific protective footwear.
Classification Basis
The goods have uppers of leather, soles of non-leather material (such as rubber/plastics), and are neither sports footwear nor protective footwear, so they are classified under 6403.25. If the soles were also of leather, they should be classified under 6403.19; if the uppers were of textile materials, they would be classified under 6404; if the uppers were of plastics or rubber, they would be classified under 6401 or 6402.
📝 Declaration Elements
Product Name: The standard name of the declared commodity, which should accurately reflect the upper material and style, such as "men's casual shoes with leather uppers and rubber soles." Brand: Fill in the footwear brand name (in Chinese or foreign language); if no brand, fill in "no brand." Article Number: The commodity number designated by the manufacturer or exporter, used to identify the specific style. Upper Material: Clearly state the main upper material, such as "cowhide," "sheepskin," "composition leather," etc. Sole Material: Clearly state the main sole material, such as "rubber," "plastics," "EVA," etc. Style: Describe the type of footwear, such as "ankle boots," "sandals," "casual shoes," "dress shoes," etc. Size: Declare the size range or specific sizes of the footwear, such as "sizes 39-44." Packaging Specifications: Fill in the quantity per carton and packaging method, such as "10 pairs/carton, packed in cartons." Product Name: men's casual shoes with leather uppers and rubber soles; Brand: ABC; Article Number: M123; Upper Material: cowhide; Sole Material: rubber; Style: low-top lace-up casual shoes; Size: 39-44; Packaging Specifications: 10 pairs/carton, packed in cartons. Mistakenly classifying shoes with uppers of PU synthetic leather under 6403, when they should actually be classified under 6402 or 6404. Failing to distinguish sports footwear from other footwear, leading to confusion between subheadings 6403.11 and 6403.25. False declaration of sole material, such as reporting EVA soles as rubber soles, affecting classification.
Product Name
The standard name of the declared commodity, which should accurately reflect the upper material and style, such as "men's casual shoes with leather uppers and rubber soles."
⚠️ Writing only "leather shoes" without distinguishing upper and sole materials, leading to classification disputes.
Brand
Fill in the footwear brand name (in Chinese or foreign language); if no brand, fill in "no brand."
⚠️ Confusing brand with trademark, or omitting the brand, leading to intellectual property risks.
Article Number
The commodity number designated by the manufacturer or exporter, used to identify the specific style.
⚠️ Confusing article number with model number, or filling in incompletely so that it cannot correspond to the actual goods.
Upper Material
Clearly state the main upper material, such as "cowhide," "sheepskin," "composition leather," etc.
⚠️ Misreporting "PU synthetic leather" as "leather," when it should actually be classified under 6402 or 6404.
Sole Material
Clearly state the main sole material, such as "rubber," "plastics," "EVA," etc.
⚠️ Failing to distinguish rubber from plastics, or vaguely writing "synthetic sole."
Style
Describe the type of footwear, such as "ankle boots," "sandals," "casual shoes," "dress shoes," etc.
⚠️ Misreporting "sports shoes" as "casual shoes," leading to subheading errors.
Size
Declare the size range or specific sizes of the footwear, such as "sizes 39-44."
⚠️ Confusing size with inner length, or failing to fill in according to specifications.
Packaging Specifications
Fill in the quantity per carton and packaging method, such as "10 pairs/carton, packed in cartons."
⚠️ Omitting packaging specifications, affecting customs statistics and inspection.
Example： Product Name: men's casual shoes with leather uppers and rubber soles; Brand: ABC; Article Number: M123; Upper Material: cowhide; Sole Material: rubber; Style: low-top lace-up casual shoes; Size: 39-44; Packaging Specifications: 10 pairs/carton, packed in cartons.
Common Mistakes：
Mistakenly classifying shoes with uppers of PU synthetic leather under 6403, when they should actually be classified under 6402 or 6404.
Failing to distinguish sports footwear from other footwear, leading to confusion between subheadings 6403.11 and 6403.25.
False declaration of sole material, such as reporting EVA soles as rubber soles, affecting classification.
🎯 Classification Logic
The core basis for classification is the upper material and sole material. Heading 6403 requires uppers of leather (including composition leather), while soles may be of any material. If the uppers are of textile materials, classify under 6404; if the uppers are of plastics or rubber, classify under 6401 or 6402. Under heading 6403, further subdivision is based on sole material and whether they are sports footwear: 6403.11 for sports footwear with leather uppers; 6403.19 for other footwear with leather soles; 6403.25 for other footwear (with non-leather soles). 640319 Other footwear with uppers of leather (soles of leather): 640319 has soles of leather, while 640325 has soles of non-leather material (such as rubber, plastics). 640411 Sports footwear with uppers of textile materials: 640411 has uppers of textile materials, while 640325 has uppers of leather. 640291 Other footwear with uppers of plastics: 640291 has uppers of plastics, while 640325 has uppers of leather. 640351 Ankle-covering boots with uppers of leather: 640351 covers ankle-covering boots, while 640325 covers other footwear not covering the ankle. Are the uppers of leather (including composition leather)? Are the soles of non-leather material? Do they qualify as sports footwear or protective footwear? Do they cover the ankle (ankle boots)? Are the brand and article number completely declared?
Basis
The core basis for classification is the upper material and sole material. Heading 6403 requires uppers of leather (including composition leather), while soles may be of any material. If the uppers are of textile materials, classify under 6404; if the uppers are of plastics or rubber, classify under 6401 or 6402. Under heading 6403, further subdivision is based on sole material and whether they are sports footwear: 6403.11 for sports footwear with leather uppers; 6403.19 for other footwear with leather soles; 6403.25 for other footwear (with non-leather soles).
Confused Codes：
640319 - Other footwear with uppers of leather (soles of leather)
640319 has soles of leather, while 640325 has soles of non-leather material (such as rubber, plastics).
640411 - Sports footwear with uppers of textile materials
640411 has uppers of textile materials, while 640325 has uppers of leather.
640291 - Other footwear with uppers of plastics
640291 has uppers of plastics, while 640325 has uppers of leather.
640351 - Ankle-covering boots with uppers of leather
640351 covers ankle-covering boots, while 640325 covers other footwear not covering the ankle.
Self-Check：
✓ Are the uppers of leather (including composition leather)?
✓ Are the soles of non-leather material?
✓ Do they qualify as sports footwear or protective footwear?
✓ Do they cover the ankle (ankle boots)?
✓ Are the brand and article number completely declared?
❓ FAQ
How to determine whether the upper is "leather"? According to HS classification, leather includes natural leather and composition leather. Natural leather includes cowhide, sheepskin, etc.; composition leather refers to material pressed from leather fibers. If the upper is made of synthetic materials such as PU or PVC, it is not leather and should be classified under 6402 or 6404. What is the main difference between 640325 and 640319? Both have uppers of leather; the difference lies in the sole material: 640319 has soles of leather, while 640325 has soles of non-leather material (such as rubber, plastics). The sole material must be clearly declared. Are sports shoes always classified under 6403.11? No, only sports footwear with uppers of leather and soles of rubber or plastics is classified under 6403.11. If the uppers are of textile materials, they should be classified under 6404.11. If the soles are made of EVA material, which code should they be classified under? EVA belongs to the plastics category. If the uppers are of leather, classify under 6403.25 (other footwear). If the uppers are of textile materials, classify under 6404.19. How to check the import tariff rate for 640325? You can use the official website of the General Administration of Customs, the International Trade Single Window, or professional tariff query platforms, enter the HS code and country of origin, and obtain the MFN rate, agreement rate, etc. Tariff rates change and must be based on the latest announcements. What should be noted when filling in the brand during declaration? The brand should be declared truthfully; if there is no brand, fill in "no brand." If a well-known brand is involved, an authorization letter must be provided to avoid infringement. If the brand and trademark are inconsistent, the actual trademark shall prevail. What are the special requirements for cross-border e-commerce retail export of 640325? Cross-border e-commerce exports must declare a list according to customs requirements and provide order, payment, and logistics information. If tax refund is involved, input invoices must be obtained and export tax refund procedures completed. When classifying footwear, what should be done if the upper is composed of multiple materials? Classify according to the main material, usually the material with the largest surface area. If leather and textile materials each account for half, refer to General Interpretative Rule 3 (b) and classify under the heading that occurs last in numerical order.
Q: How to determine whether the upper is "leather"?
A: According to HS classification, leather includes natural leather and composition leather. Natural leather includes cowhide, sheepskin, etc.; composition leather refers to material pressed from leather fibers. If the upper is made of synthetic materials such as PU or PVC, it is not leather and should be classified under 6402 or 6404.
Q: What is the main difference between 640325 and 640319?
A: Both have uppers of leather; the difference lies in the sole material: 640319 has soles of leather, while 640325 has soles of non-leather material (such as rubber, plastics). The sole material must be clearly declared.
Q: Are sports shoes always classified under 6403.11?
A: No, only sports footwear with uppers of leather and soles of rubber or plastics is classified under 6403.11. If the uppers are of textile materials, they should be classified under 6404.11.
Q: If the soles are made of EVA material, which code should they be classified under?
A: EVA belongs to the plastics category. If the uppers are of leather, classify under 6403.25 (other footwear). If the uppers are of textile materials, classify under 6404.19.
Q: How to check the import tariff rate for 640325?
A: You can use the official website of the General Administration of Customs, the International Trade Single Window, or professional tariff query platforms, enter the HS code and country of origin, and obtain the MFN rate, agreement rate, etc. Tariff rates change and must be based on the latest announcements.
Q: What should be noted when filling in the brand during declaration?
A: The brand should be declared truthfully; if there is no brand, fill in "no brand." If a well-known brand is involved, an authorization letter must be provided to avoid infringement. If the brand and trademark are inconsistent, the actual trademark shall prevail.
Q: What are the special requirements for cross-border e-commerce retail export of 640325?
A: Cross-border e-commerce exports must declare a list according to customs requirements and provide order, payment, and logistics information. If tax refund is involved, input invoices must be obtained and export tax refund procedures completed.
Q: When classifying footwear, what should be done if the upper is composed of multiple materials?
A: Classify according to the main material, usually the material with the largest surface area. If leather and textile materials each account for half, refer to General Interpretative Rule 3 (b) and classify under the heading that occurs last in numerical order.
⚠️ 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.