HS 640320 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
Quick Answer: Footwear with outer soles of leather and uppers made of leather straps across the instep and around the big toe enters the UK at 8.00%, the EU at 8.00%, and the US at 20% under the MFN rate, with a free rate also available. This classification specifically applies to sandals or similar open footwear where the defining characteristic is the leather construction of both the sole and the upper straps. Importers should be aware of the significant duty differential between the US and other major markets. CustomTariffs aggregates this data, highlighting the importance of accurate classification for cost-effective trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403200000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403200000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403200000 | Free | — | ["prs."] |
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.
How to Classify This HS Code?
What products does HS 640320 cover?
This subheading covers footwear with outer soles of leather and uppers that are specifically constructed from leather straps across the instep and around the big toe. According to the World Customs Organization (WCO) Harmonized System Nomenclature and as reflected in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification is precise, focusing on the material composition and the distinct strap design of the upper, excluding footwear with more extensive leather uppers or those made from other materials.
What falls outside HS 640320?
The following products are excluded from HS 640320: footwear with outer soles of materials other than leather, such as rubber or plastics; footwear where the upper is made of materials other than leather, even if it features straps; and footwear where the leather upper is more substantial than just straps across the instep and around the big toe, such as closed-toe sandals or shoes. For instance, flip-flops with rubber soles and simple leather thongs would typically be classified elsewhere, as would leather espadrilles with rope soles.
What are common classification mistakes for HS 640320?
A common error is misinterpreting the definition of "leather straps across the instep and around the big toe." Importers may incorrectly classify footwear with more substantial leather uppers or those with non-leather components in the upper as falling under this code. This often arises from a misunderstanding of General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, and provided that the headings or Notes do not otherwise require, according to the relative Notes of the Section or Chapter.
How should importers classify products under HS 640320?
The correct procedure for classifying footwear under HS 640320 involves a meticulous examination of the product's construction. Importers and customs brokers must verify that the outer sole is made of leather and that the upper consists solely of leather straps positioned across the instep and around the big toe. Consulting the official tariff schedule for the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the explanatory notes for Chapter 64 is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 640320?
A pair of men's leather sandal-style shoes, with leather outer soles and leather straps across the instep and around the big toe, declared at a customs value of $50.00 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 6403.20.00. The calculation is: 15% of $50.00 = $7.50.
Which trade agreements reduce duties for HS 640320?
Several free trade agreements may reduce the applicable duty rate for HS 640320, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free entry for qualifying goods from certain developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
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FAQ
What are the typical import duty rates for HS code 640320 (footwear with leather straps)?
The Most Favored Nation (MFN) duty rate for HS code 640320 is 8.00% ad valorem in the United States. However, preferential rates may apply. For example, under the USMCA, footwear originating from Canada or Mexico may be eligible for duty-free entry. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and specific country-based exceptions. The EU TARIC system and the UK Trade Tariff also provide specific rates for their respective jurisdictions, which can differ significantly.
What are the key classification criteria for HS code 640320?
The primary criteria for classifying footwear under HS code 640320 are: 1) The outer sole must be made of leather. 2) The upper, which forms the main body of the shoe covering the foot, must consist specifically of leather straps that cross the instep (the top part of the foot) and go around the big toe. Footwear that does not meet both these specific material and construction requirements for the upper and outer sole would be classified under a different HS code, potentially within Chapter 64.
How is the import duty for HS code 640320 calculated, and can you provide an example?
The duty for HS code 640320 is typically calculated on an ad valorem basis, meaning it's 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 sandals with a declared customs value of $20 per pair, the total value is $2,000 (100 pairs * $20/pair). The import duty would be $160 (8.00% * $2,000). Always ensure your customs value is accurately determined according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What documentation is typically required for importing footwear classified under HS code 640320?
Standard import documentation for HS code 640320 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, for preferential duty treatment under trade agreements, a Certificate of Origin is usually required, demonstrating that the footwear meets the rules of origin for that specific agreement. Importers should also be prepared to provide product specifications or evidence confirming the leather composition of the outer sole and upper straps if requested by customs authorities.
Which major trade agreements might offer preferential duty rates for HS code 640320, and how can importers claim these benefits?
Several trade agreements can impact duty rates for HS code 640320. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) may provide duty-free entry for qualifying goods from Canada and Mexico. Other agreements, like those with Australia or South Korea, might offer reduced rates. To claim these benefits, importers must ensure the footwear originates from a partner country and meets the specific rules of origin outlined in the relevant trade agreement. This typically requires a valid Certificate of Origin submitted with the customs entry. Importers and their customs brokers must diligently verify the origin and eligibility under the specific agreement before claiming preferential treatment.