HS 640351 Other footwear with outer soles of leather
Quick Answer: Footwear with outer soles of leather imported under HS 640351 enters the UK at 8.00%, the EU at 8.00%, and the US with rates varying from Free to 33 1/3% ad valorem, depending on specific subheadings. This classification covers footwear where the outer sole is made of leather, excluding sports footwear and footwear covering the ankle. Importers should carefully review the specific subheadings within each jurisdiction's tariff schedule, as minor variations in construction or material can lead to different classifications and duty rates. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403510000 | — | — | — |
| 6403510500 | 8.00 % | — | — |
| 6403510510 | 8.00 % | — | — |
| 6403510590 | 8.00 % | — | — |
| 6403511100 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403510000 | 8.00 % | — | — |
| 6403510510 | 8.00 % | — | — |
| 6403511100 | 8.00 % | — | — |
| 6403511900 | 8.00 % | — | — |
| 6403519500 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403511100 | Free | — | ["prs."] |
| 6403519015 | — | — | ["prs."] |
| 6403519030 | — | — | ["prs."] |
| 6403513015 | — | — | ["prs."] |
| 6403513060 | — | — | ["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 6403.51?
Imports of Other footwear with outer soles of leather 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 640351 cover?
This subheading covers footwear with outer soles of leather, where the upper is also predominantly made of leather. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes footwear with textile uppers or uppers made from other materials. For example, men's or women's leather dress shoes with leather soles fall under this classification, provided the upper is primarily leather, as detailed in the USITC Harmonized Tariff Schedule and EU TARIC database.
What falls outside HS 640351?
The following products are excluded from HS 640351: footwear with outer soles of rubber, plastics, or other materials, even if the upper is leather. Additionally, footwear with uppers made predominantly of textile materials, or those with composite soles where leather is not the primary component of the outer sole, are classified elsewhere. Examples of excluded items include leather-soled sneakers with rubber outsoles (classified under 6402) or espadrilles with jute soles (classified under 6404).
What are common classification mistakes for HS 640351?
A common error is misinterpreting the primary material of the outer sole or the upper. General Interpretative Rule 1 and Rule 3(b) of the Harmonized System are crucial here. Importers may mistakenly classify footwear with a leather upper and a composite sole (e.g., leather and rubber) under 640351, when it should be classified based on the predominant material of the outer sole or the characteristic element of the footwear. Another mistake is overlooking the specific exclusion of footwear with rubber or plastic outer soles.
How should importers classify products under HS 640351?
The correct procedure for classifying footwear under HS 640351 involves a systematic examination of the product's components. Importers and customs brokers must first determine the material of the outer sole; if it is leather, then the material of the upper must be assessed. If the upper is predominantly leather, the item likely falls under 640351. Consulting the official tariff schedules of the importing country, such as the USITC HTS or UK Trade Tariff, and reviewing explanatory notes from the WCO are essential steps.
How is the duty calculated for products under HS 640351?
A pair of men's leather loafers weighing 0.8 kg and declared at a customs value of $150.00 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($150.00 × 10% = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 6403.51.90.
Which trade agreements reduce duties for HS 640351?
Several free trade agreements may reduce the applicable duty rate for HS 640351, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating footwear from Canada or Mexico can enter the US duty-free. To claim this preference, a self-certified origin statement on the invoice or commercial document is typically required. Additionally, for goods originating in countries benefiting from the Generalized System of Preferences (GSP), a Form A may be needed, potentially reducing duties to 0% or a lower preferential rate, depending on the specific country and product.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 6403.51, covering footwear with outer soles of leather?
Import duty rates for HS code 6403.51 vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 8.5% ad valorem. The European Union's Common Customs Tariff (TARIC) rate is 8.00% ad valorem. The UK's duty rate is also 8.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the duty calculated for HS code 6403.51, and can you provide an example?
The duty for HS code 6403.51 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of footwear classified under 6403.51 has a customs value of $10,000 and the applicable duty rate is 8.5% (e.g., U.S. MFN rate), the calculated duty would be $10,000 \times 0.085 = $850. Always ensure the customs value is determined according to the relevant valuation rules (e.g., WTO Agreement on Customs Valuation).
What are the key classification criteria for footwear to fall under HS code 6403.51?
HS code 6403.51 specifically covers 'Other footwear with outer soles of leather'. The primary criteria are: 1) The item must be footwear, designed to protect or cover the foot. 2) The outer sole must be made predominantly of leather. 3) The footwear must not be specifically covered by other headings within Chapter 64, such as sports footwear (6402-6404) or footwear with uppers of rubber or plastics (6402). This code is for 'other' types of leather-soled footwear not otherwise specified.
Are there preferential duty rates available for HS code 6403.51 under trade agreements, and what documentation is needed?
Yes, preferential duty rates may be available under various Free Trade Agreements (FTAs) or preferential trade schemes. For example, footwear originating from countries with an FTA with the importing nation might qualify for reduced or zero duties. To claim preferential treatment, importers typically need a valid Certificate of Origin (COO) or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the specific trade agreement. Always verify the specific requirements of the relevant FTA.
What documentation is generally required for importing footwear under HS code 6403.51?
Standard import documentation for HS code 6403.51 typically includes a commercial invoice detailing the value and description of the goods, a packing list specifying the contents of each package, and a bill of lading or air waybill for transportation. Depending on the importing country and the specific product, additional documents like a Certificate of Origin (especially if claiming preferential treatment), safety compliance certificates, or specific import licenses might be required. It is advisable to consult the customs authority of the destination country for a comprehensive list.