HS 640391 Other footwear
Quick Answer: Footwear not specifically covered by other headings within Chapter 64, such as those with outer soles of rubber, plastics, leather or composition leather and uppers of leather, imported under HS 640391 enters the UK and EU at 8.00% ad valorem, and the US at rates ranging from free to 33 1/3% ad valorem depending on specific product characteristics. This classification typically applies to footwear with outer soles of rubber, plastics, leather, or composition leather, and uppers of leather, where the footwear is not otherwise detailed in the Harmonized System. Importers should carefully review specific product details against the subheadings within 6403.91 to ensure accurate classification and duty assessment. CustomTariffs aggregates this data for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403911100 | 8.00 % | — | — |
| 6403910000 | — | — | — |
| 6403910500 | 8.00 % | — | — |
| 6403910510 | 8.00 % | — | — |
| 6403910590 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403910000 | — | — | — |
| 6403910510 | 8.00 % | — | — |
| 6403911100 | 8.00 % | — | — |
| 6403910500 | 8.00 % | — | — |
| 6403910590 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403919015 | — | — | ["prs."] |
| 6403919025 | — | — | ["prs."] |
| 6403911100 | Free | — | ["prs."] |
| 64039130 | 5% | Free (16 programs) | — |
| 6403913010 | — | — | ["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 6403.91?
Imports of Other footwear 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 640391 cover?
This subheading covers other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, and not specifically classified elsewhere within heading 6403. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses a broad range of leather footwear that does not fit into more specific subheadings, such as sports footwear or footwear with protective metal toecaps. For instance, casual leather shoes or boots that do not extend above the ankle and are not designed for specific athletic activities would fall here, provided their outer soles meet the material criteria.
What falls outside HS 640391?
The following products are excluded from HS 640391: footwear with outer soles and uppers of textile materials (Chapter 6404), footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials (Chapter 6404), footwear with outer soles of rubber, plastics, leather or composition leather and uppers of plastics or rubber (Chapter 6402), footwear with outer soles of wood or cork (Chapter 6401), and footwear with uppers of leather that cover the ankle, or footwear designed for specific sports like skiing or basketball. For example, canvas shoes with rubber soles are classified under 6404.19, and waterproof rubber boots are typically under 6402.99.
What are common classification mistakes for HS 640391?
A common error is misinterpreting the material of the upper or the height of the footwear. For example, mistaking synthetic leather for genuine leather can lead to incorrect classification under HS 6402 instead of 6403. Additionally, confusion can arise regarding whether the footwear covers the ankle; if it does, it would likely fall under a different subheading. Adherence to General Interpretative Rule 1 and 3 is crucial, ensuring that the most specific heading and subheading are applied based on the primary components and design characteristics of the footwear.
How should importers classify products under HS 640391?
The correct procedure for classifying footwear under HS 640391 involves a systematic examination of the product's construction. Importers and customs brokers must first determine the material of the outer sole (rubber, plastics, leather, or composition leather) and the material of the upper (leather). Subsequently, they must ascertain if the footwear covers the ankle and if it is designed for a specific sport or activity. Consulting the official tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database, and referencing explanatory notes from the WCO is essential to confirm the correct subheading.
How is the duty calculated for products under HS 640391?
A pair of men's leather casual shoes weighing 0.8 kg and declared at a customs value of $50.00 USD would attract a US duty of $12.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($50.00 USD × 0.15 = $7.50 USD), plus a specific duty of $4.50 per pair, as published in the USITC Harmonized Tariff Schedule for subheading 6403.91.90. The total duty is $7.50 + $4.50 = $12.00.
Which trade agreements reduce duties for HS 640391?
Several free trade agreements may reduce the applicable duty rate for HS 640391, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the value of the goods.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 6403.91, covering other footwear with outer soles and uppers of rubber or plastics?
For HS code 6403.91, the Most Favored Nation (MFN) duty rate in the United States is typically 8.00% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, footwear imported from Canada or Mexico under the USMCA may have a 0% duty rate. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) and relevant FTA texts for the most accurate and current rates applicable to your specific import.
How is the duty calculated for HS code 6403.91, and can you provide an example?
The duty for HS code 6403.91 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of footwear classified under 6403.91 has a declared customs value of $10,000 and the MFN duty rate is 8.00%, the import duty would be $10,000 \times 0.08 = $800. Always ensure your customs value is accurately determined according to U.S. Customs and Border Protection (CBP) regulations.
What specific criteria distinguish footwear under HS code 6403.91 from other footwear classifications?
HS code 6403.91 specifically covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers which are not affixed to the sole or to the outer surface of the upper by stitching, riveting, nailing, inserting screws, studs, spikes or the like, and which are not assembled by any of the aforesaid processes. This means it applies to footwear where the outer sole and upper are made of rubber or plastics, and the assembly method is not by traditional stitching, riveting, etc. It excludes footwear with uppers of textile materials (6404) or other materials (6405).
What documentation is typically required for importing footwear under HS code 6403.91 into the United States?
When importing footwear under HS code 6403.91 into the United States, standard import documentation is required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, importers must provide a declaration of conformity to U.S. safety standards, particularly for children's footwear. Accurate HS classification and country of origin information are critical. Customs brokers should verify if any specific product safety certifications or testing reports are mandated by agencies like the Consumer Product Safety Commission (CPSC).
How do trade agreements like the USMCA (formerly NAFTA) affect the duty rates for HS code 6403.91?
Trade agreements, such as the United States-Mexico-Canada Agreement (USMCA), can significantly reduce or eliminate import duties for goods originating from member countries. For HS code 6403.91, if the footwear qualifies as originating under the USMCA rules of origin, it may be eligible for a 0% duty rate upon importation into the U.S. Importers and customs brokers must obtain a Certificate of Origin and ensure all USMCA requirements are met to claim preferential treatment. Consulting the specific rules of origin within the USMCA text is essential.