Chapter 64 covers footwear, gaiters and the like, and parts thereof, including various soles, uppers and finished footwear. This chapter is further subdivided based on upper material, sole material and use, and is the core chapter for the classification of footwear commodities in international trade. This chapter does not include uppers made of textile materials (Chapters 61/62) or obviously worn second-hand footwear (Chapter 63). Heading 6403 specifically refers to footwear with uppers of leather, regardless of the sole material (rubber, plastics, leather or textile materials, etc.). This heading covers leather shoes, boots, sandals, etc. for everyday wear, but does not include sports footwear (6404), waterproof footwear (6401) or toy footwear (9503). The first 2 digits 64 = footwear; digits 3-4 03 = footwear with uppers of leather; digits 5-6 59 = other footwear, i.e. leather-upper footwear not specified in 6403.11 to 6403.51. 6403.11 is sports footwear, 6403.19 is other sports footwear, 6403.20 is footwear with leather uppers, 6403.40 is footwear with protective metal toe-caps, 6403.51 is ankle-covering boots, 6403.59 is other ankle-covering boots, 6403.91 is other footwear, and 6403.99 is other. 6403.59 specifically refers to leather-upper boots that cover the ankle but are neither sports nor protective. The upper of this commodity is leather, and it is not sports footwear, protective footwear or a specific type of ankle-covering boot, so it is classified under 6403.59. If the upper were textile material, it would be classified under 6404; if it were waterproof footwear, under 6401; if it had a protective metal toe-cap, under 6403.40.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof, including various soles, uppers and finished footwear. This chapter is further subdivided based on upper material, sole material and use, and is the core chapter for the classification of footwear commodities in international trade. This chapter does not include uppers made of textile materials (Chapters 61/62) or obviously worn second-hand footwear (Chapter 63).
Heading
Heading 6403 specifically refers to footwear with uppers of leather, regardless of the sole material (rubber, plastics, leather or textile materials, etc.). This heading covers leather shoes, boots, sandals, etc. for everyday wear, but does not include sports footwear (6404), waterproof footwear (6401) or toy footwear (9503).
Digit Breakdown
The first 2 digits 64 = footwear; digits 3-4 03 = footwear with uppers of leather; digits 5-6 59 = other footwear, i.e. leather-upper footwear not specified in 6403.11 to 6403.51. 6403.11 is sports footwear, 6403.19 is other sports footwear, 6403.20 is footwear with leather uppers, 6403.40 is footwear with protective metal toe-caps, 6403.51 is ankle-covering boots, 6403.59 is other ankle-covering boots, 6403.91 is other footwear, and 6403.99 is other. 6403.59 specifically refers to leather-upper boots that cover the ankle but are neither sports nor protective.
Classification Basis
The upper of this commodity is leather, and it is not sports footwear, protective footwear or a specific type of ankle-covering boot, so it is classified under 6403.59. If the upper were textile material, it would be classified under 6404; if it were waterproof footwear, under 6401; if it had a protective metal toe-cap, under 6403.40.
📝 Declaration Elements
Product name: The Chinese and English names of the declared commodity should be specific and clear, such as "men's cowhide ankle boots". Upper material: Indicate the main material of the upper, such as cowhide, sheepskin, pigskin, etc., and note whether it is coated or laminated. Sole material: Declare the sole material, such as rubber, plastics, leather, textile materials, etc. Style: Describe the type of footwear, such as ankle boots, long boots, sandals, slippers, etc., and indicate whether it covers the ankle. Brand: Declare the brand name (if any); if there is no brand, fill in "none". Item number: The product model or item number of the manufacturer or exporter. Specifications: Includes size, color, men's/women's style, etc. Use: Daily wear, work use, sports use, etc., and it must be consistent with the classification. Product name: men's cowhide ankle boots; upper material: cowhide (uncoated); sole material: rubber; style: ankle-covering boots; brand: ABC; item number: M123; specifications: sizes 39-44, black; use: daily wear. False declaration of upper material, such as declaring PU leather as genuine leather, leading to incorrect classification. Failure to distinguish between ankle-covering and non-ankle-covering, incorrectly classifying under 6403.59 or 6403.99. Ignoring the sole material; if the sole is made of textile material, it may affect classification.
Product name
The Chinese and English names of the declared commodity should be specific and clear, such as "men's cowhide ankle boots".
⚠️ Writing only "shoes" or "leather shoes", which is too general.
Upper material
Indicate the main material of the upper, such as cowhide, sheepskin, pigskin, etc., and note whether it is coated or laminated.
⚠️ Misdeclaring artificial leather as genuine leather.
Sole material
Declare the sole material, such as rubber, plastics, leather, textile materials, etc.
⚠️ Ignoring the sole material, or incorrectly classifying it as rubber sole.
Style
Describe the type of footwear, such as ankle boots, long boots, sandals, slippers, etc., and indicate whether it covers the ankle.
⚠️ Failing to distinguish between ankle-covering and non-ankle-covering, resulting in incorrect subheading.
Brand
Declare the brand name (if any); if there is no brand, fill in "none".
⚠️ Omitting the brand or filling it in incompletely.
Item number
The product model or item number of the manufacturer or exporter.
⚠️ Filling in an internal code without explanation.
Specifications
Includes size, color, men's/women's style, etc.
⚠️ Size range not indicated or confused.
Use
Daily wear, work use, sports use, etc., and it must be consistent with the classification.
False declaration of upper material, such as declaring PU leather as genuine leather, leading to incorrect classification.
Failure to distinguish between ankle-covering and non-ankle-covering, incorrectly classifying under 6403.59 or 6403.99.
Ignoring the sole material; if the sole is made of textile material, it may affect classification.
🎯 Classification Logic
The core basis for classification is the upper material (leather), sole material (any), style (whether it covers the ankle), and use (non-sports, non-protective). 6403.59 applies to boots with leather uppers that cover the ankle but are neither sports nor protective. If the upper is textile material, classify under 6404; if waterproof footwear, under 6401. 6403.40 Footwear with protective metal toe-caps: 6403.40 requires a protective metal toe-cap, while 6403.59 does not have this protection. 6403.51 Ankle-covering boots (leather uppers): 6403.51 specifically refers to ankle-covering boots, but 6403.59 is other ankle-covering boots; the difference lies in whether they are sports or protective. 6404.19 Footwear with textile uppers: 6404.19 has uppers of textile materials, while 6403.59 has uppers of leather. 6401.99 Waterproof footwear: 6401.99 is waterproof footwear, with a different method of combining upper and sole, and is usually made of rubber or plastics. Is the upper leather? Does it cover the ankle? Does it have a protective metal toe-cap? Is it sports footwear? Does the sole material affect classification?
Basis
The core basis for classification is the upper material (leather), sole material (any), style (whether it covers the ankle), and use (non-sports, non-protective). 6403.59 applies to boots with leather uppers that cover the ankle but are neither sports nor protective. If the upper is textile material, classify under 6404; if waterproof footwear, under 6401.
Confused Codes：
6403.40 - Footwear with protective metal toe-caps
6403.40 requires a protective metal toe-cap, while 6403.59 does not have this protection.
6403.51 - Ankle-covering boots (leather uppers)
6403.51 specifically refers to ankle-covering boots, but 6403.59 is other ankle-covering boots; the difference lies in whether they are sports or protective.
6404.19 - Footwear with textile uppers
6404.19 has uppers of textile materials, while 6403.59 has uppers of leather.
6401.99 - Waterproof footwear
6401.99 is waterproof footwear, with a different method of combining upper and sole, and is usually made of rubber or plastics.
Self-Check：
✓ Is the upper leather?
✓ Does it cover the ankle?
✓ Does it have a protective metal toe-cap?
✓ Is it sports footwear?
✓ Does the sole material affect classification?
❓ FAQ
How can it be determined whether the upper is leather? According to customs regulations, leather includes materials made from animal skins that have been tanned or processed, as well as reconstituted leather. It can be preliminarily judged by appearance, feel, burning odor, etc., and laboratory testing may be required when necessary. Artificial leather is not leather. What is the difference between 6403.59 and 6403.99? 6403.59 specifically refers to ankle-covering boots (non-sports, non-protective), while 6403.99 is other footwear (including footwear that does not cover the ankle). If the footwear covers the ankle, 6403.59 should be considered first. How is sports footwear classified? If the upper of sports footwear is leather, classify under 6403.11 or 6403.19; if the upper is textile material, classify under 6404.11. Sports footwear must meet specific definitions, such as having spikes, studs, etc. Where is footwear with protective metal toe-caps classified? Regardless of the upper material, footwear with protective metal toe-caps is classified under 6403.40 (leather uppers) or 6402.40 (plastic/rubber uppers). How is waterproof footwear classified? Waterproof footwear refers to footwear in which the upper and sole are combined by molding, gluing or other processes, and water cannot penetrate. If the upper is rubber or plastics, classify under 6401; if leather, under 6403.20. Does the sole material affect classification under 6403.59? 6403.59 has no restriction on sole material; any sole is acceptable. However, if the sole is textile material and the upper is textile, classify under 6404. How can the tariff rate for 6403.59 be checked? The tariff rate must be checked according to the customs tariff of the destination country, and can be obtained through national customs websites or the WTO tariff database. For Chinese exports, consult the "Import and Export Tariff of the People's Republic of China". Is the brand mandatory when declaring? The brand is one of the declaration elements. If there is a brand, it must be declared; if there is no brand, fill in "none". The brand helps customs statistics and intellectual property protection.
Q: How can it be determined whether the upper is leather?
A: According to customs regulations, leather includes materials made from animal skins that have been tanned or processed, as well as reconstituted leather. It can be preliminarily judged by appearance, feel, burning odor, etc., and laboratory testing may be required when necessary. Artificial leather is not leather.
Q: What is the difference between 6403.59 and 6403.99?
A: 6403.59 specifically refers to ankle-covering boots (non-sports, non-protective), while 6403.99 is other footwear (including footwear that does not cover the ankle). If the footwear covers the ankle, 6403.59 should be considered first.
Q: How is sports footwear classified?
A: If the upper of sports footwear is leather, classify under 6403.11 or 6403.19; if the upper is textile material, classify under 6404.11. Sports footwear must meet specific definitions, such as having spikes, studs, etc.
Q: Where is footwear with protective metal toe-caps classified?
A: Regardless of the upper material, footwear with protective metal toe-caps is classified under 6403.40 (leather uppers) or 6402.40 (plastic/rubber uppers).
Q: How is waterproof footwear classified?
A: Waterproof footwear refers to footwear in which the upper and sole are combined by molding, gluing or other processes, and water cannot penetrate. If the upper is rubber or plastics, classify under 6401; if leather, under 6403.20.
Q: Does the sole material affect classification under 6403.59?
A: 6403.59 has no restriction on sole material; any sole is acceptable. However, if the sole is textile material and the upper is textile, classify under 6404.
Q: How can the tariff rate for 6403.59 be checked?
A: The tariff rate must be checked according to the customs tariff of the destination country, and can be obtained through national customs websites or the WTO tariff database. For Chinese exports, consult the "Import and Export Tariff of the People's Republic of China".
Q: Is the brand mandatory when declaring?
A: The brand is one of the declaration elements. If there is a brand, it must be declared; if there is no brand, fill in "none". The brand helps customs statistics and intellectual property protection.
⚠️ 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.