HS 640319 Other
Quick Answer: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, imported under HS 640319 enters the UK at 8.00%, the EU at 8.00%, and the US with rates varying from Free to 20% depending on the country of origin. This classification specifically covers footwear not already classified under HS 6403.12 (which pertains to sports footwear with uppers of leather). Significant trade considerations include the preferential duty rates available for certain US trading partners. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based duties for US imports. Importers and brokers must carefully review the specific product composition and origin to ensure correct classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403190000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403190000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 64031950 | 10% | Free (17 programs) | — |
| 640319 | — | — | — |
| 6403197031 | — | — | ["prs."] |
| 6403197061 | — | — | ["prs."] |
| 6403197091 | — | — | ["prs."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 6403.19?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 640319 cover?
This subheading covers other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not designed for sports activities. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes a broad range of leather footwear that does not fit into more specific categories within heading 6403, such as those designed for specific sports. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this residual nature, encompassing items like casual leather shoes, boots, and sandals where the primary upper material is leather and the outer sole is made of rubber, plastics, leather, or composition leather.
What falls outside HS 640319?
The following products are excluded from HS 640319: footwear designed for sports activities, such as athletic shoes or hiking boots, which are classified under HS 6402 or HS 6403. Additionally, footwear with uppers of textile materials (Chapter 6404) or plastics or rubber (Chapter 6402) are not included. Footwear with outer soles of materials other than rubber, plastics, leather, or composition leather, or footwear where the upper is not primarily leather, will also be classified elsewhere. For example, canvas shoes with rubber soles are classified under 6404.19.
What are common classification mistakes for HS 640319?
A common error is misinterpreting the "designed for sports" exclusion under heading 6403. Importers may mistakenly classify specialized athletic footwear, intended for specific sports like tennis or basketball, under 640319 when they should be under 6403.10. Another mistake involves incorrectly assessing the primary upper material; if the upper is predominantly textile or plastic, it would not fall under 6403. Adherence to General Rule of Interpretation (GRI) 1 and GRI 3(b) for composite goods is crucial to avoid misclassification.
How should importers classify products under HS 640319?
The correct procedure for classifying footwear under HS 640319 involves a systematic assessment of the materials used for the outer sole and the upper, as well as the intended use of the footwear. Importers must first determine if the outer sole is made of rubber, plastics, leather, or composition leather. Subsequently, they must verify that the upper is primarily constructed of leather. Finally, it is essential to confirm that the footwear is not specifically designed for sports activities, which would necessitate classification under a more specific subheading. Consulting official tariff schedules like the USITC HTS or EU TARIC is recommended.
How is the duty calculated for products under HS 640319?
A pair of men's leather casual boots weighing 1.5 kg and declared at a customs value of $150.00 USD would attract a US duty of $15.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $150.00 = $15.00). If specific duty were applicable, for example, $10.00 per pair, the duty would be $10.00, as the higher rate would apply under the "either/or" provision often found in footwear tariffs.
Which trade agreements reduce duties for HS 640319?
Several free trade agreements may reduce the applicable duty rate for HS 640319, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The UK's Generalized System of Preferences (GSP) may offer preferential rates for goods from certain developing countries, potentially reducing duties to Free. For USMCA, a self-certified origin statement on the invoice or a separate declaration is typically required. For UK GSP, a GSP Form A movement certificate is usually necessary.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 640319?
The Most Favored Nation (MFN) duty rate for HS code 640319 is 8.00%. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing country. For example, goods from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Dominican Republic (D), Ecuador (E), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others may be eligible for free entry (0.00%) or reduced rates under specific trade agreements. It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate.
What specific criteria are used to classify footwear under HS code 640319?
HS code 640319 falls under 'Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other'. This means that for footwear to be classified under this code, its outer sole must be made of rubber, plastics, leather, or composition leather, and its upper must be made of leather. The 'Other' designation indicates that it covers all leather footwear meeting these sole criteria that are not specifically covered by other subheadings within 6403, such as sports footwear (6402) or footwear with uppers of rubber or plastics (6402).
How is the import duty for HS code 640319 calculated, and can you provide an example?
The import duty for HS code 640319 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 8.00% and you import 100 pairs of shoes with a declared customs value of $10 per pair, the total value is $1,000. The import duty would be calculated as: $1,000 (value) × 8.00% (duty rate) = $80.00. If a specific duty is applicable (e.g., per pair), the calculation would be rate per unit × quantity. Always confirm the basis of duty calculation (ad valorem or specific) with the importing country's customs authority.
What documentation is typically required for importing goods classified under HS code 640319?
When importing footwear under HS code 640319, standard import documentation usually includes a commercial invoice, a packing list, and a bill of lading or air waybill. To claim preferential duty rates under trade agreements, a Certificate of Origin (COO) is often mandatory, demonstrating that the goods meet the rules of origin stipulated in the relevant agreement. Depending on the importing country and the specific product, additional documentation such as a safety compliance certificate or an import license might be required. It is essential to consult the importing country's customs regulations for a comprehensive list.
Which major trade agreements commonly offer preferential duty rates for HS code 640319?
Several trade agreements can impact the duty rates for HS code 640319. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer preferential rates for goods originating from Canada and Mexico, although specific rules of origin apply. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) with countries worldwide can also provide reduced or zero duties. The UK's Global Tariff and its FTAs also offer preferential access. Importers should verify the specific trade agreements in place between the exporting country and the importing country, as well as the product's eligibility based on its origin.