Chapter 64 covers footwear, gaiters and the like, and parts thereof, including various soles, uppers and finished footwear. This chapter is divided into headings according to upper material, sole material and use, with the core being the determination of the materials of the upper and outer sole. Headings 6401 to 6405 cover finished footwear, while 6406 covers parts of footwear. This chapter does not include footwear made of textile materials (Chapters 61/62), footwear for dolls (9503), or articles of asbestos (6812), etc. Heading 6403 refers specifically to footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Subheadings are divided according to the type of footwear (sports, casual, etc.) and whether or not it covers the ankle. All footwear under 6403 must have uppers of leather, while the outer soles may be of rubber, plastics, leather or composition leather. Note the distinction from 6404 (textile uppers) and 6405 (other uppers). 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, 99: Subheading 640399, other footwear, i.e., leather-upper footwear not listed under other subheadings of heading 6403 (such as sports footwear 640312, 640319, etc.). 99 is a residual subheading covering leather-upper footwear not specifically named, such as non-sports footwear and footwear not covering the ankle. The goods have uppers of leather and outer soles of rubber/plastics/leather/composition leather, and do not fall under the specifically named subheadings of heading 6403 such as sports footwear or footwear covering the ankle, so they are classified under 640399. If the uppers were of textile materials, they would be classified under 6404; if the uppers were of other materials, under 6405. The difference from other subheadings of 6403 lies in the type and use of the footwear not being specified in a more specific subheading.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof, including various soles, uppers and finished footwear. This chapter is divided into headings according to upper material, sole material and use, with the core being the determination of the materials of the upper and outer sole. Headings 6401 to 6405 cover finished footwear, while 6406 covers parts of footwear. This chapter does not include footwear made of textile materials (Chapters 61/62), footwear for dolls (9503), or articles of asbestos (6812), etc.
Heading
Heading 6403 refers specifically to footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Subheadings are divided according to the type of footwear (sports, casual, etc.) and whether or not it covers the ankle. All footwear under 6403 must have uppers of leather, while the outer soles may be of rubber, plastics, leather or composition leather. Note the distinction from 6404 (textile uppers) and 6405 (other uppers).
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, 99: Subheading 640399, other footwear, i.e., leather-upper footwear not listed under other subheadings of heading 6403 (such as sports footwear 640312, 640319, etc.). 99 is a residual subheading covering leather-upper footwear not specifically named, such as non-sports footwear and footwear not covering the ankle.
Classification Basis
The goods have uppers of leather and outer soles of rubber/plastics/leather/composition leather, and do not fall under the specifically named subheadings of heading 6403 such as sports footwear or footwear covering the ankle, so they are classified under 640399. If the uppers were of textile materials, they would be classified under 6404; if the uppers were of other materials, under 6405. The difference from other subheadings of 6403 lies in the type and use of the footwear not being specified in a more specific subheading.
📝 Declaration Elements
Product name: The specific name of the declared footwear, such as men's leather shoes, women's ankle boots, etc., which must be consistent with the actual goods. Upper material: Clearly state whether the upper is leather, and specify the type of leather (such as cowhide, sheepskin) and the proportion of area. Sole material: Declare the material of the outer sole, such as rubber, plastics, leather or composition leather, which must be consistent with the test report. Style: Indicate the type of footwear, such as whether it covers the ankle, whether it is sports footwear, whether it is slippers, etc. Brand: Declare the brand name (fill in 'none' if there is no brand), used for customs intellectual property protection. Item number: The product model/item number of the manufacturer or seller, for easy identification and traceability. Gender: Indicate men's, women's or unisex, which affects the classification of some subheadings (e.g., 6403.91 for ankle-covering footwear). Size: Declare the size range of the footwear, such as sizes 38-44, to assist in confirming the product attributes. Product name: Men's cowhide ankle boots; Upper material: cowhide (100% of area); Sole material: rubber; Style: ankle-covering ankle boots; Brand: ABC; Item number: M12345; Gender: men's; Size: 39-44. Remarks: The outer soles of these shoes are rubber, the uppers are cowhide, they are not sports shoes, and they are classified under 640399. If only part of the upper is leather and the leather area is not predominant, the footwear may be classified under 6404 or 6405. If the outer sole is leather or composition leather, it may still be classified under 6403, but a distinction must be made from 6405. For ankle-covering footwear with leather uppers, 6403.91 should be considered first rather than 640399. Sports footwear must meet a specific definition (such as spikes, skiing, etc.); ordinary casual shoes are not classified as sports footwear.
Product name
The specific name of the declared footwear, such as men's leather shoes, women's ankle boots, etc., which must be consistent with the actual goods.
⚠️ Declaring it generally as 'shoes' without distinguishing style and gender.
Upper material
Clearly state whether the upper is leather, and specify the type of leather (such as cowhide, sheepskin) and the proportion of area.
⚠️ Mistaking artificial leather (PU) for genuine leather, resulting in incorrect classification.
Sole material
Declare the material of the outer sole, such as rubber, plastics, leather or composition leather, which must be consistent with the test report.
⚠️ Mistaking EVA foam soles for rubber soles, affecting the tariff code.
Style
Indicate the type of footwear, such as whether it covers the ankle, whether it is sports footwear, whether it is slippers, etc.
⚠️ Declaring ankle-covering boots as low-cut shoes, mistakenly entering another subheading.
Brand
Declare the brand name (fill in 'none' if there is no brand), used for customs intellectual property protection.
⚠️ Failing to declare the brand or incorrectly declaring it as no brand, leading to infringement risks.
Item number
The product model/item number of the manufacturer or seller, for easy identification and traceability.
⚠️ The item number does not match the actual goods, affecting inspection.
Gender
Indicate men's, women's or unisex, which affects the classification of some subheadings (e.g., 6403.91 for ankle-covering footwear).
⚠️ Not distinguishing gender, leading to misjudgment of the subheading.
Size
Declare the size range of the footwear, such as sizes 38-44, to assist in confirming the product attributes.
Example： Product name: Men's cowhide ankle boots; Upper material: cowhide (100% of area); Sole material: rubber; Style: ankle-covering ankle boots; Brand: ABC; Item number: M12345; Gender: men's; Size: 39-44. Remarks: The outer soles of these shoes are rubber, the uppers are cowhide, they are not sports shoes, and they are classified under 640399.
Common Mistakes：
If only part of the upper is leather and the leather area is not predominant, the footwear may be classified under 6404 or 6405.
If the outer sole is leather or composition leather, it may still be classified under 6403, but a distinction must be made from 6405.
For ankle-covering footwear with leather uppers, 6403.91 should be considered first rather than 640399.
Sports footwear must meet a specific definition (such as spikes, skiing, etc.); ordinary casual shoes are not classified as sports footwear.
🎯 Classification Logic
Core basis for classification: 1) Whether the upper material is leather (HS defines leather as natural leather, excluding artificial leather); 2) Whether the outer sole material is rubber, plastics, leather or composition leather; 3) Whether the type of footwear falls under a more specific subheading of heading 6403 (such as sports footwear, ankle-covering footwear, etc.). If the upper is leather and the outer sole meets the requirements, but it is not listed under another subheading, it is classified under 640399. Note that the leather area of the upper must exceed 50% or be determined according to national classification rules. 640419 Other footwear with uppers of textile materials: The upper material is textile, whereas the upper of 640399 is leather. The core difference lies in the upper material. 640399 Other footwear with uppers of leather: Difference from 640391 (ankle-covering footwear): 640391 footwear covers the ankle, while 640399 is generally low-cut or does not cover the ankle. 640510 Other footwear with uppers of leather or composition leather: The outer soles of 6405 are of other materials (such as wood, cork, etc.), whereas the outer soles of 6403 are of rubber, plastics, leather or composition leather. 640312 Sports footwear with uppers of leather: 640312 specifically refers to sports footwear, which must meet the definition of sports footwear (such as spikes, skiing, etc.), whereas 640399 covers other non-sports footwear. 640359 Other footwear with uppers of leather and outer soles of leather or composition leather: The outer soles of 640359 are leather or composition leather, while the outer soles of 640399 are rubber or plastics. Are the uppers entirely of leather? Are the outer soles of rubber, plastics, leather or composition leather? Does the footwear cover the ankle? Does it belong to special types such as sports shoes or ski boots? Are the brand and item number fully declared?
Basis
Core basis for classification: 1) Whether the upper material is leather (HS defines leather as natural leather, excluding artificial leather); 2) Whether the outer sole material is rubber, plastics, leather or composition leather; 3) Whether the type of footwear falls under a more specific subheading of heading 6403 (such as sports footwear, ankle-covering footwear, etc.). If the upper is leather and the outer sole meets the requirements, but it is not listed under another subheading, it is classified under 640399. Note that the leather area of the upper must exceed 50% or be determined according to national classification rules.
Confused Codes：
640419 - Other footwear with uppers of textile materials
The upper material is textile, whereas the upper of 640399 is leather. The core difference lies in the upper material.
640399 - Other footwear with uppers of leather
Difference from 640391 (ankle-covering footwear): 640391 footwear covers the ankle, while 640399 is generally low-cut or does not cover the ankle.
640510 - Other footwear with uppers of leather or composition leather
The outer soles of 6405 are of other materials (such as wood, cork, etc.), whereas the outer soles of 6403 are of rubber, plastics, leather or composition leather.
640312 - Sports footwear with uppers of leather
640312 specifically refers to sports footwear, which must meet the definition of sports footwear (such as spikes, skiing, etc.), whereas 640399 covers other non-sports footwear.
640359 - Other footwear with uppers of leather and outer soles of leather or composition leather
The outer soles of 640359 are leather or composition leather, while the outer soles of 640399 are rubber or plastics.
Self-Check：
✓ Are the uppers entirely of leather?
✓ Are the outer soles of rubber, plastics, leather or composition leather?
✓ Does the footwear cover the ankle?
✓ Does it belong to special types such as sports shoes or ski boots?
✓ Are the brand and item number fully declared?
❓ FAQ
How to determine whether the upper is leather? According to the HS definition, leather refers to natural leather (such as cowhide, sheepskin), excluding artificial leather (PU, PVC). It can be confirmed by appearance, smell, burn test or laboratory testing. If the upper is made of multiple layers of materials, it should be classified according to the predominant material, usually the one with the largest area proportion. What is the difference between 640399 and 640391? 640391 refers to ankle-covering footwear (the upper covers the ankle) with leather uppers; 640399 refers to other leather-upper footwear that does not cover the ankle. The difference lies in whether the upper height covers the ankle. Ankle-covering footwear usually has laces or zippers and covers the ankle bone. Can sports shoes be classified under 640399? No. If sports shoes have leather uppers, they should be classified under 640312 (sports footwear) or 640319 (other sports footwear). 640399 applies only to non-sports footwear. Sports footwear must meet a specific definition, such as spikes, ski boots, wrestling shoes, etc.; ordinary casual athletic shoes may still be classified under 640399. If the sole is made of EVA material, which code should it be classified under? EVA is a plastic. If the upper is leather and the outer sole is EVA, it is classified under 640399 (other footwear with uppers of leather). However, note that if the footwear covers the ankle, it is classified under 640391; if it is sports footwear, under 640312. How to check the import tariff rate for 640399? Tariff rates vary by country, trade agreement, origin, etc. It is recommended to check the latest tariff rates in the 'Import and Export Tariff of the People's Republic of China' issued by the General Administration of Customs of China, or through the 'Internet + Customs' platform or the Single Window. Also pay attention to preferential rates under free trade agreements. How to fill in the brand when declaring? The brand must be declared truthfully; fill in 'none' if there is no brand. If it is a well-known brand, confirm whether it is registered in the customs intellectual property protection system. Failure to declare truthfully may lead to infringement seizure. The brand name should be in Chinese or the full foreign name, consistent with the mark on the actual goods. If the upper is leather but the sole is wood, which code should it be classified under? If the sole is wood and the upper is leather, it should be classified under 6405 (other footwear), specifically subheading 640510 (with uppers of leather or composition leather). This is because 6403 requires outer soles of rubber, plastics, leather or composition leather, and wood does not meet this requirement. What are the considerations for cross-border e-commerce retail export of 640399? It is necessary to accurately declare the product name, materials, brand, etc., to avoid returns or fines due to classification errors. Pay attention to export tax rebate policies; some footwear may be eligible for tax rebates. Also pay attention to destination country tariffs and compliance requirements, such as additional tariffs on footwear in the United States and CE certification requirements in the EU.
Q: How to determine whether the upper is leather?
A: According to the HS definition, leather refers to natural leather (such as cowhide, sheepskin), excluding artificial leather (PU, PVC). It can be confirmed by appearance, smell, burn test or laboratory testing. If the upper is made of multiple layers of materials, it should be classified according to the predominant material, usually the one with the largest area proportion.
Q: What is the difference between 640399 and 640391?
A: 640391 refers to ankle-covering footwear (the upper covers the ankle) with leather uppers; 640399 refers to other leather-upper footwear that does not cover the ankle. The difference lies in whether the upper height covers the ankle. Ankle-covering footwear usually has laces or zippers and covers the ankle bone.
Q: Can sports shoes be classified under 640399?
A: No. If sports shoes have leather uppers, they should be classified under 640312 (sports footwear) or 640319 (other sports footwear). 640399 applies only to non-sports footwear. Sports footwear must meet a specific definition, such as spikes, ski boots, wrestling shoes, etc.; ordinary casual athletic shoes may still be classified under 640399.
Q: If the sole is made of EVA material, which code should it be classified under?
A: EVA is a plastic. If the upper is leather and the outer sole is EVA, it is classified under 640399 (other footwear with uppers of leather). However, note that if the footwear covers the ankle, it is classified under 640391; if it is sports footwear, under 640312.
Q: How to check the import tariff rate for 640399?
A: Tariff rates vary by country, trade agreement, origin, etc. It is recommended to check the latest tariff rates in the 'Import and Export Tariff of the People's Republic of China' issued by the General Administration of Customs of China, or through the 'Internet + Customs' platform or the Single Window. Also pay attention to preferential rates under free trade agreements.
Q: How to fill in the brand when declaring?
A: The brand must be declared truthfully; fill in 'none' if there is no brand. If it is a well-known brand, confirm whether it is registered in the customs intellectual property protection system. Failure to declare truthfully may lead to infringement seizure. The brand name should be in Chinese or the full foreign name, consistent with the mark on the actual goods.
Q: If the upper is leather but the sole is wood, which code should it be classified under?
A: If the sole is wood and the upper is leather, it should be classified under 6405 (other footwear), specifically subheading 640510 (with uppers of leather or composition leather). This is because 6403 requires outer soles of rubber, plastics, leather or composition leather, and wood does not meet this requirement.
Q: What are the considerations for cross-border e-commerce retail export of 640399?
A: It is necessary to accurately declare the product name, materials, brand, etc., to avoid returns or fines due to classification errors. Pay attention to export tax rebate policies; some footwear may be eligible for tax rebates. Also pay attention to destination country tariffs and compliance requirements, such as additional tariffs on footwear in the United States and CE certification requirements in the EU.
⚠️ 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.