HS 640359 Other
Quick Answer: Footwear with outer soles of rubber, plastics, leather or composition leather, and uppers of leather, imported under HS 640359 enters the UK at 8.00%, the EU at 8.00% (though some lines are 5.00%), and the US at 2.5% (with numerous preferential rates including free). This residual category covers footwear not specified elsewhere within heading 6403, typically for men or boys, where the outer sole is made of specified materials and the upper is primarily leather. Importers should verify specific subheadings for precise duty application. CustomTariffs aggregates this data, highlighting the importance of detailed classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403599100 | 8.00 % | — | — |
| 6403590000 | — | — | — |
| 6403590500 | 8.00 % | — | — |
| 6403590510 | 8.00 % | — | — |
| 6403590590 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403590000 | — | — | — |
| 6403590510 | 8.00 % | — | — |
| 6403591100 | 5.00 % | — | — |
| 6403593500 | 8.00 % | — | — |
| 6403595000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403599030 | — | — | ["prs."] |
| 640359 | — | — | — |
| 64035915 | 2.5% | Free (16 programs) | — |
| 6403591545 | — | — | ["prs."] |
| 64035930 | 5% | Free (17 programs) | — |
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 6403.59?
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 640359 cover?
This subheading covers other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not elsewhere specified within heading 6403. According to the World Customs Organization's Harmonized System Nomenclature, this category acts as a residual for leather footwear with specific outer sole materials that do not fit into more granular subheadings. For instance, it includes certain types of leather boots, shoes, and sandals that do not meet the criteria for sports footwear or footwear with textile uppers.
What falls outside HS 640359?
The following products are excluded from HS 640359: footwear with outer soles of materials other than rubber, plastics, leather, or composition leather (e.g., wooden soles), footwear with uppers of textile materials, and footwear classified under more specific subheadings within heading 6403, such as sports footwear or footwear with protective metal toe-caps. For example, athletic shoes with rubber soles and textile uppers would be classified elsewhere, as would clogs with wooden soles.
What are common classification mistakes for HS 640359?
A common error is misinterpreting the primary material of the upper or the outer sole. General Interpretative Rule 1 and Rule 3(b) of the Harmonized System are crucial here. Importers may mistakenly classify footwear with significant textile components in the upper under this subheading, when it should be classified under heading 6404. Conversely, footwear with outer soles of materials other than those specified, such as cork, would also be incorrectly placed here.
How should importers classify products under HS 640359?
The correct procedure for classifying footwear under HS 640359 involves a systematic examination of the product's construction. Importers and customs brokers must first identify the material of the outer sole (rubber, plastics, leather, or composition leather) and the material of the upper (leather). If the footwear meets these criteria and is not specifically provided for in other subheadings of heading 6403, then HS 640359 is the appropriate classification. Consulting the official tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is essential.
How is the duty calculated for products under HS 640359?
A pair of men's leather loafers with rubber soles, weighing 0.8 kg and declared at a customs value of $75.00 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($75.00 × 0.10 = $7.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 6403.59.90.00.
Which trade agreements reduce duties for HS 640359?
Several free trade agreements may reduce the applicable duty rate for HS 640359, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating footwear from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), often requiring a Form A certificate of origin.
```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 640359?
HS code 640359, which covers 'Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other than sports footwear,' generally faces a Most Favored Nation (MFN) duty rate of 8.00% ad valorem in many major markets. However, specific rates can vary. For instance, the United States applies an 8.00% ad valorem duty. The European Union's TARIC system may show different rates depending on the specific product and origin. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How are preferential duty rates applied to HS code 640359?
Preferential duty rates for HS 640359 are available for goods originating from countries with which the importing country has a Free Trade Agreement (FTA) or other preferential trade arrangements. For example, under the US tariff schedule, goods from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) may enter duty-free or at reduced rates. Importers must ensure they have the necessary proof of origin documentation, such as a certificate of origin, to claim these preferential rates.
What specific criteria distinguish footwear classified under HS 640359 from other HS codes within Chapter 64?
HS code 640359 is for 'Other' footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, that are not specifically classified elsewhere in heading 6403. Key classification criteria include the material of the outer sole (rubber, plastics, leather, or composition leather) and the material of the upper (leather). Crucially, this code excludes sports footwear. If the footwear is designed for specific athletic activities, it would likely fall under heading 6402 (for synthetic uppers) or 6404 (for textile uppers) or other specific subheadings within 6403 if it meets those criteria.
Can you provide a concrete example of how import duty is calculated for HS code 640359?
Certainly. Let's assume an importer brings 1,000 pairs of leather-upper footwear classified under HS 640359 into the United States, where the MFN duty rate is 8.00% ad valorem. If the declared value of these 1,000 pairs is $20,000 USD, the import duty would be calculated as follows: Duty = Declared Value × Duty Rate. Duty = $20,000 USD × 8.00% = $1,600 USD. Therefore, the total import duty payable would be $1,600 USD.
What documentation is typically required for importing goods under HS code 640359?
Standard documentation for importing footwear under HS code 640359 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transportation; and a customs entry form. If claiming preferential duty rates, a valid certificate of origin or other acceptable proof of origin is mandatory. Depending on the importing country's regulations, additional documents like a safety data sheet (SDS) or specific product conformity certificates might be required to ensure compliance with import safety and quality standards.