HS Code: 640329
Other footwear made of leather
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📋 Code Structure

Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof. It includes all types of footwear, such as athletic footwear, leather shoes, textile upper shoes, plastic shoes, etc., as well as parts such as soles, heels, and uppers. However, it does not include uppers made of textile materials (Chapters 61/62), articles of asbestos (Chapter 68), orthopedic footwear (Chapter 90), etc. This chapter classifies headings according to the materials of the outer soles and uppers.
Heading
Heading 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. It includes everyday leather shoes, leather boots, leather sandals, etc. However, it does not include: footwear with outer soles of leather (6401-6405 are classified by outer sole material), footwear with uppers of textile materials (6404), footwear with uppers of plastics (6402), and athletic footwear (6404), etc.
Digit Breakdown
First 2 digits 64: Chapter 64, footwear, gaiters and the like, and parts thereof. Digits 3-4, 03: heading 6403, footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Digits 5-6, 29: subheading 6403.29, other footwear, i.e., footwear not named under subheadings 6403.11 to 6403.19 (sports footwear) and 6403.20 (footwear with outer soles of leather and uppers of leather), etc. Note: 6403.29 does not include sports footwear, leather-soled leather shoes, etc.
Classification Basis
The goods have outer soles of rubber/plastics/leather/composition leather and uppers of leather, and do not fall under specific subheadings such as sports footwear or leather-soled leather shoes, so they are classified under 6403.29. If the uppers are of textile materials, they are classified under 6404; if both the outer soles and uppers are of leather, they are classified under 6403.20; if they are sports footwear, they are classified under 6403.11-19.

📝 Declaration Elements

Product name
The Chinese and foreign-language names of the declared goods shall accurately reflect the style of the footwear, such as "men's leather upper leather shoes."
⚠️ Declaring generally as "shoes" or "leather shoes" without distinguishing material and style.
Style
Indicate men's, women's, children's shoes, etc., as well as the specific type such as ankle boots, sandals, slippers, etc.
⚠️ Failure to indicate gender or style, resulting in incorrect classification.
Upper material
Clearly state whether the upper is leather, and indicate the type of leather (such as cowhide, sheepskin, etc.).
⚠️ Misreporting artificial leather as leather, or failing to indicate the specific material.
Sole material
Indicate the outer sole material, such as rubber, plastics, leather or composition leather.
⚠️ Failure to distinguish between rubber and plastics, or misreporting as leather.
Brand
Declare the brand name (Chinese or foreign language); if there is no brand, indicate "no brand."
⚠️ Omission of brand or misspelling of the brand.
Item number
Declare the manufacturer's or seller's item number for easy identification.
⚠️ The item number does not match the actual goods or is not declared.
Specifications and model
Includes size, color, etc., such as "size 39, black."
⚠️ Incomplete specifications and model, affecting customs inspection.
Packaging type
Such as "boxed," "bagged," etc.
⚠️ Failure to declare the packaging type or incorrect declaration.
Example:
Product name: men's leather upper leather shoes; Style: men's ankle boots; Upper material: cowhide; Sole material: rubber; Brand: ABC; Item number: M12345; Specifications and model: size 42, black; Packaging type: boxed.
Common Mistakes:

🎯 Classification Logic

Basis
Core basis for classification: 1. The upper material must be leather (including composition leather? Note: the upper of 6403 must be leather; composition leather is classified under 6402 or 6404); 2. The outer sole material is rubber, plastics, leather or composition leather; 3. Exclude specific subheadings such as sports footwear and leather-soled leather shoes. If the upper is leather, the outer sole is rubber/plastics, and it is not sports footwear, it is classified under 6403.29.
Confused Codes:
6403.20 - Footwear with outer soles of leather and uppers of leather
The outer sole must be leather, whereas the outer sole of 6403.29 is rubber/plastics/composition leather.
6403.11 - Sports footwear
Specifically refers to sports footwear, such as running shoes, basketball shoes, etc.; 6403.29 is other footwear.
6402.99 - Other footwear with outer soles and uppers of plastics
The upper is plastics or textile materials, not leather.
6404.19 - Other footwear with uppers of textile materials
The upper is textile materials, and the outer sole is rubber or plastics.
Self-Check:

❓ FAQ

Q: How can it be determined whether the upper is leather?
A: Leather includes animal leather (cowhide, sheepskin, etc.) and composition leather? Note: In HS, leather refers to animal leather; composition leather is classified under other codes. It can be identified by appearance, burning smell, microscopic observation, etc., or by requiring the supplier to provide material certification.
Q: What is the difference between 6403.29 and 6403.20?
A: 6403.20 requires both the outer sole and upper to be leather, while 6403.29 only requires the upper to be leather, and the outer sole may be rubber, plastics or composition leather. If the outer sole is leather, it is classified under 6403.20.
Q: Can sports footwear be classified under 6403.29?
A: No. Sports footwear should be classified under 6403.11 to 6403.19, depending on the type of sport. 6403.29 applies only to non-sports footwear.
Q: Where are shoes with uppers of composition leather classified?
A: Composition leather is not leather, so shoes with uppers of composition leather should not be classified under 6403. If the outer sole is rubber or plastics, they should be classified under 6402 (plastic upper) or 6404 (textile upper).
Q: How can the import tariff rate for 6403.29 be checked?
A: You may visit the website of the General Administration of Customs of China or use a customs commodity code query tool, enter HS code 6403.29, and check the latest import tariff rate, value-added tax rate and regulatory conditions. Tariff rates may change, and the latest official publication shall prevail.
Q: How should the brand be filled in during declaration?
A: If there is a brand, the brand name (Chinese and foreign language) must be declared; if there is no brand, declare "no brand." The brand is important information for customs intellectual property protection and must be declared truthfully.
Q: What are the regulatory conditions for 6403.29?
A: Usually there are no special regulatory conditions, but import inspection and quarantine may be involved. The specific requirements shall be subject to the latest customs regulations, and you may consult the Customs Import and Export Tariff of the People's Republic of China.
Q: Does cross-border e-commerce retail import apply to 6403.29?
A: Yes, but it must comply with the list of goods for cross-border e-commerce retail import. During declaration, information such as orders, payment, and logistics must be provided, and the cross-border e-commerce comprehensive tax may apply.
⚠️ 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.