Chapter 64 covers footwear, gaiters and the like, and parts thereof. It includes finished footwear with soles and uppers of various materials, as well as parts such as uppers and soles. However, it excludes uppers of textile materials (Chapters 61/62), footwear for dolls (Chapter 95), and articles of asbestos (Chapter 68). This chapter subdivides headings according to the materials of the soles and uppers. Heading 6403 specifically refers to footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Leather uppers are the core characteristic, and the outer soles may be of rubber, plastics or leather. It covers everyday leather shoes, boots, hiking shoes, etc., but excludes sports footwear (6404), waterproof footwear (6401) and clogs (6405). Code 640340 has 6 digits. The first 2 digits '64' represent Chapter 64, footwear. Digits 3-4 '03' represent heading 6403, i.e., footwear with uppers of leather. Digits 5-6 '40' are the subheading, specifically referring to 'other footwear', with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Note that subheading 6403.40 does not include footwear incorporating a protective metal toe-cap (6403.40.10)? In fact, the subdivision of subheading 6403.40 depends on the specific customs version, but generally 6403.40 refers to other footwear with leather uppers. The goods are hiking shoes with leather uppers and rubber or plastic outer soles, meeting the basic conditions of 6403 'uppers of leather'. They are not classified under 6401 waterproof footwear, 6402 footwear with uppers of rubber or plastics, or 6404 footwear with textile uppers, so they are classified under 6403. Subheading 6403.40 further limits to 'other' footwear with leather uppers, distinguishing them from sports footwear, slippers, etc.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof. It includes finished footwear with soles and uppers of various materials, as well as parts such as uppers and soles. However, it excludes uppers of textile materials (Chapters 61/62), footwear for dolls (Chapter 95), and articles of asbestos (Chapter 68). This chapter subdivides headings according to the materials of the soles and uppers.
Heading
Heading 6403 specifically refers to footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Leather uppers are the core characteristic, and the outer soles may be of rubber, plastics or leather. It covers everyday leather shoes, boots, hiking shoes, etc., but excludes sports footwear (6404), waterproof footwear (6401) and clogs (6405).
Digit Breakdown
Code 640340 has 6 digits. The first 2 digits '64' represent Chapter 64, footwear. Digits 3-4 '03' represent heading 6403, i.e., footwear with uppers of leather. Digits 5-6 '40' are the subheading, specifically referring to 'other footwear', with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Note that subheading 6403.40 does not include footwear incorporating a protective metal toe-cap (6403.40.10)? In fact, the subdivision of subheading 6403.40 depends on the specific customs version, but generally 6403.40 refers to other footwear with leather uppers.
Classification Basis
The goods are hiking shoes with leather uppers and rubber or plastic outer soles, meeting the basic conditions of 6403 'uppers of leather'. They are not classified under 6401 waterproof footwear, 6402 footwear with uppers of rubber or plastics, or 6404 footwear with textile uppers, so they are classified under 6403. Subheading 6403.40 further limits to 'other' footwear with leather uppers, distinguishing them from sports footwear, slippers, etc.
📝 Declaration Elements
Product name: The Chinese and foreign language names of the declared goods, which should be specific such as 'hiking shoes with leather uppers' Brand: Fill in the footwear brand; if no brand, fill in 'no brand' Item number: Fill in the product model or item number of the manufacturer or seller Upper material: Clearly state the upper material as leather, and indicate the type of leather (such as cowhide, sheepskin) Sole material: Indicate the outer sole material, such as rubber, plastics, leather, etc. Style: Describe the shoe style, such as hiking shoes, ankle boots, long boots, etc. Size: Fill in the shoe size range or specific sizes Packaging specifications: Fill in the quantity per carton, carton weight, etc. Product name: hiking shoes with leather uppers; Brand: MERRELL; Item number: ML-12345; Upper material: cowhide; Sole material: rubber; Style: low-cut hiking shoes; Size: 39-45; Packaging specifications: 10 pairs per carton, gross weight 12kg. Mistakenly declaring leather uppers as synthetic leather, leading to incorrect classification under 6402 or 6404 Ignoring the outer sole material; if the outer sole is leather, it is still classified under 6403, but if it is rubber, it is also classified under 6403, but attention should be paid to 6401 waterproof footwear Failing to distinguish hiking shoes from sports shoes; sports shoes may be classified under 6404, while hiking shoes with leather uppers are classified under 6403
Product name
The Chinese and foreign language names of the declared goods, which should be specific such as 'hiking shoes with leather uppers'
⚠️ Declaring vaguely as 'shoes' or 'sports shoes' without reflecting the leather upper feature
Brand
Fill in the footwear brand; if no brand, fill in 'no brand'
⚠️ Omitting the brand or mistakenly filling in the manufacturer's name
Item number
Fill in the product model or item number of the manufacturer or seller
⚠️ Confusing item number with brand, or filling in incompletely
Upper material
Clearly state the upper material as leather, and indicate the type of leather (such as cowhide, sheepskin)
⚠️ Writing only 'leather' without distinguishing genuine leather or artificial leather, or mistakenly writing textile materials
Sole material
Indicate the outer sole material, such as rubber, plastics, leather, etc.
⚠️ Ignoring the sole material, or incorrectly declaring leather soles when they are actually rubber
Style
Describe the shoe style, such as hiking shoes, ankle boots, long boots, etc.
⚠️ Style description inconsistent with the picture, or failing to distinguish men's and women's styles
Size
Fill in the shoe size range or specific sizes
⚠️ Inconsistent size units, or failing to indicate children's/adult shoes
Packaging specifications
Fill in the quantity per carton, carton weight, etc.
⚠️ Packaging information inconsistent with the actual goods, affecting inspection
Mistakenly declaring leather uppers as synthetic leather, leading to incorrect classification under 6402 or 6404
Ignoring the outer sole material; if the outer sole is leather, it is still classified under 6403, but if it is rubber, it is also classified under 6403, but attention should be paid to 6401 waterproof footwear
Failing to distinguish hiking shoes from sports shoes; sports shoes may be classified under 6404, while hiking shoes with leather uppers are classified under 6403
🎯 Classification Logic
The core basis for classification is the materials of the upper and outer sole. According to HS rules, the upper material determines the heading: leather uppers under 6403, textile uppers under 6404, rubber or plastic uppers under 6402. The outer sole material affects the subheading, but under 6403 the outer sole may be rubber, plastics or leather. If hiking shoes have leather uppers and rubber outer soles, they are classified under 6403.40. 6401 Waterproof footwear: 6401 has rubber or plastic outer soles and uppers and is waterproof; 6403 has leather uppers and does not emphasize waterproofing. If hiking shoes have a waterproof function but leather uppers, they are still classified under 6403. 6402 Other footwear: 6402 has rubber or plastic outer soles and uppers; 6403 has leather uppers. If the upper is leather, even if the outer sole is rubber, it is classified under 6403. 6404 Footwear with textile uppers: 6404 has uppers of textile materials; 6403 has uppers of leather. If hiking shoes have textile uppers, they are classified under 6404, such as sports shoes. 6405 Other footwear: 6405 has uppers of other materials, such as wood, cloth, etc.; 6403 has leather uppers. If the upper is leather, it is not classified under 6405. Is the upper mainly leather? Is the outer sole rubber, plastics or leather? Is it waterproof footwear? Does it incorporate a protective metal toe-cap? Is it sports footwear or casual footwear?
Basis
The core basis for classification is the materials of the upper and outer sole. According to HS rules, the upper material determines the heading: leather uppers under 6403, textile uppers under 6404, rubber or plastic uppers under 6402. The outer sole material affects the subheading, but under 6403 the outer sole may be rubber, plastics or leather. If hiking shoes have leather uppers and rubber outer soles, they are classified under 6403.40.
Confused Codes：
6401 - Waterproof footwear
6401 has rubber or plastic outer soles and uppers and is waterproof; 6403 has leather uppers and does not emphasize waterproofing. If hiking shoes have a waterproof function but leather uppers, they are still classified under 6403.
6402 - Other footwear
6402 has rubber or plastic outer soles and uppers; 6403 has leather uppers. If the upper is leather, even if the outer sole is rubber, it is classified under 6403.
6404 - Footwear with textile uppers
6404 has uppers of textile materials; 6403 has uppers of leather. If hiking shoes have textile uppers, they are classified under 6404, such as sports shoes.
6405 - Other footwear
6405 has uppers of other materials, such as wood, cloth, etc.; 6403 has leather uppers. If the upper is leather, it is not classified under 6405.
Self-Check：
✓ Is the upper mainly leather?
✓ Is the outer sole rubber, plastics or leather?
✓ Is it waterproof footwear?
✓ Does it incorporate a protective metal toe-cap?
✓ Is it sports footwear or casual footwear?
❓ FAQ
How to inquire about the import tax rate for 640340? You can check through the official website of the General Administration of Customs or the International Trade Single Window by entering HS code 640340 to view the MFN rate, VAT rate, etc. Note that tax rates are subject to adjustment, and the latest announcement shall prevail. How to classify hiking shoes with part leather and part mesh uppers? According to the General Rules for the Interpretation of the Harmonized System, classification is based on the predominant material. If the leather area exceeds 50%, it is usually classified under 6403; if textile materials predominate, it is classified under 6404. It is recommended to provide material proportion certification. What is the difference between 640340 and 640391? 640391 is ankle-covering footwear with leather uppers and rubber or plastic outer soles; 640340 is other footwear, including low-cut hiking shoes. The difference lies in the height of the upper and the style. For hiking shoes exported to the EU, is the HS code the same? The EU uses the same first 6 digits of the HS code, but the latter digits may differ. EU 64034000 corresponds to 'other footwear with leather uppers', and the specific tax rate and regulatory conditions need to be checked in conjunction with the EU TARIC. Can I write 'genuine leather' for the upper material when declaring? It is recommended to write specifically 'cowhide' or 'sheepskin'. 'Genuine leather' is not precise enough and may affect classification. Customs may require a material identification report. Do hiking shoes with a GORE-TEX waterproof membrane fall under 6401? No, they do not fall under 6401. 6401 requires both the upper and sole to be rubber or plastics and waterproof. If the upper is leather, even with a waterproof membrane, it is still classified under 6403. For cross-border e-commerce retail imports of hiking shoes, can 640340 be used? Yes, but note that cross-border e-commerce retail imports have a separate positive list and tax rates. It is necessary to confirm that the code is on the list and declare in accordance with the requirements. If the outer sole of the hiking shoes is leather, does the code change? If the outer sole is leather, it is still classified under 6403, but the subheading may differ. Under 6403, footwear with leather outer soles is usually classified under 6403.20 or 6403.40, depending on the specific subheading.
Q: How to inquire about the import tax rate for 640340?
A: You can check through the official website of the General Administration of Customs or the International Trade Single Window by entering HS code 640340 to view the MFN rate, VAT rate, etc. Note that tax rates are subject to adjustment, and the latest announcement shall prevail.
Q: How to classify hiking shoes with part leather and part mesh uppers?
A: According to the General Rules for the Interpretation of the Harmonized System, classification is based on the predominant material. If the leather area exceeds 50%, it is usually classified under 6403; if textile materials predominate, it is classified under 6404. It is recommended to provide material proportion certification.
Q: What is the difference between 640340 and 640391?
A: 640391 is ankle-covering footwear with leather uppers and rubber or plastic outer soles; 640340 is other footwear, including low-cut hiking shoes. The difference lies in the height of the upper and the style.
Q: For hiking shoes exported to the EU, is the HS code the same?
A: The EU uses the same first 6 digits of the HS code, but the latter digits may differ. EU 64034000 corresponds to 'other footwear with leather uppers', and the specific tax rate and regulatory conditions need to be checked in conjunction with the EU TARIC.
Q: Can I write 'genuine leather' for the upper material when declaring?
A: It is recommended to write specifically 'cowhide' or 'sheepskin'. 'Genuine leather' is not precise enough and may affect classification. Customs may require a material identification report.
Q: Do hiking shoes with a GORE-TEX waterproof membrane fall under 6401?
A: No, they do not fall under 6401. 6401 requires both the upper and sole to be rubber or plastics and waterproof. If the upper is leather, even with a waterproof membrane, it is still classified under 6403.
Q: For cross-border e-commerce retail imports of hiking shoes, can 640340 be used?
A: Yes, but note that cross-border e-commerce retail imports have a separate positive list and tax rates. It is necessary to confirm that the code is on the list and declare in accordance with the requirements.
Q: If the outer sole of the hiking shoes is leather, does the code change?
A: If the outer sole is leather, it is still classified under 6403, but the subheading may differ. Under 6403, footwear with leather outer soles is usually classified under 6403.20 or 6403.40, depending on the specific subheading.
⚠️ 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.