HS 640399 Other
Quick Answer: Footwear with outer soles of rubber, plastics, leather or composition leather, and uppers of other materials, not elsewhere specified, enters the UK and EU at 8.00% ad valorem. In the US, footwear under HS 640399 faces a range of duties, with sample rates including 33 1/3% ad valorem and 8% ad valorem, alongside duty-free options for certain origins. This residual category captures footwear not specifically classified elsewhere within Chapter 64, often requiring careful examination of the specific materials and construction. Importers should consult the latest tariff schedules for precise rates applicable to their specific goods and destination markets. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403990000 | — | — | — |
| 6403990500 | 8.00 % | — | — |
| 6403990510 | 8.00 % | — | — |
| 6403990590 | 8.00 % | — | — |
| 6403991100 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403990500 | 8.00 % | — | — |
| 6403990590 | 8.00 % | — | — |
| 6403993100 | 8.00 % | — | — |
| 6403993600 | 8.00 % | — | — |
| 6403995000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403994010 | — | — | ["prs."] |
| 6403991000 | Free | — | ["prs."] |
| 64039920 | 8% | Free (17 programs) | — |
| 64039940 | 5% | Free (17 programs) | — |
| 6403994035 | — | — | ["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 6403.99?
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 640399 cover?
This subheading covers 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 (WCO) Harmonized System Nomenclature, this "other" category is for items that do not fit into more specific subheadings within 6403, such as those with specific types of uppers or construction methods. For example, this could include certain types of athletic footwear or specialized work boots where the primary materials align with heading 6403 but the specific design or construction is not otherwise detailed.
What falls outside HS 640399?
The following products are excluded from HS 640399: footwear with outer soles of materials other than rubber, plastics, leather or composition leather, such as textile materials; footwear with uppers of textile materials, plastics or rubber, even if they have leather components; footwear with outer soles and uppers of leather, which are classified under 6403.10 to 6403.59. For instance, athletic footwear designed for specific sports with textile uppers would be classified elsewhere, as would simple leather sandals with non-leather soles.
What are common classification mistakes for HS 640399?
A common error is misinterpreting the primary material of the upper or the outer sole. General Interpretative Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify footwear with significant textile components in the upper under 640399, when it should be classified under Chapter 6404 if the textile predominates. Similarly, confusing the definition of "composition leather" with other composite materials can lead to misclassification.
How should importers classify products under HS 640399?
The correct procedure for classifying footwear under HS 640399 involves a detailed examination of the product's construction. Importers and customs brokers must first determine the material of the outer sole and the primary material of the upper, referencing Chapter 64 notes. If the outer sole is rubber, plastics, leather, or composition leather, and the upper is primarily leather, and the item is not specifically described in other subheadings of 6403, then 640399 is appropriate. Consulting the official tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is crucial.
How is the duty calculated for products under HS 640399?
A pair of men's leather hiking boots weighing 1.5 kg and declared at a customs value of $150.00 USD would attract a US duty of $22.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value: 15% of $150.00 = $22.50. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 6403.99.90.
Which trade agreements reduce duties for HS 640399?
Several free trade agreements may reduce the applicable duty rate for HS 640399, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free rates for eligible goods from developing countries, such as Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the origin country and the importing jurisdiction's specific requirements.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 640399?
The Most Favored Nation (MFN) duty rate for HS code 640399, which covers 'Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather', is typically 8.00% ad valorem in the United States. This means the duty is calculated as a percentage of the declared value of the imported goods. Always verify the current MFN rate with the official US International Trade Commission (USITC) Harmonized Tariff Schedule of the United States (HTSUS) as rates can be subject to change.
How is the duty calculated for HS code 640399, and can you provide an example?
The duty for HS code 640399 is generally calculated on an ad valorem basis, meaning it's a percentage of the 'customs value' of the imported footwear. For example, if you import 100 pairs of footwear classified under 640399 with a declared customs value of $10 per pair, the total value is $1,000. With an MFN duty rate of 8.00%, the total duty would be $1,000 \times 8.00% = $80.00. Ensure you understand the components of customs value, which typically include the price paid or payable, freight, and insurance.
Are there preferential duty rates available for HS code 640399 under trade agreements?
Yes, preferential duty rates may be available for HS code 640399 depending on the country of origin and applicable trade agreements. For instance, footwear originating from countries with a Free Trade Agreement (FTA) with the importing country might qualify for reduced or duty-free entry. Importers must ensure that the footwear meets the Rules of Origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation, such as a certificate of origin, to claim preferential treatment. Consult the specific trade agreement and the importing country's tariff schedule (e.g., the HTSUS for the US) for details.
What specific criteria distinguish footwear under HS code 640399 from other footwear classifications?
HS code 640399 falls under Chapter 64, which covers 'Footwear, gaiters and the like; parts of such articles'. Specifically, 6403 covers 'Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather'. The '99' subheading, 'Other', indicates that this code applies to leather-upper footwear not specifically classified elsewhere within the 6403 heading. Key classification criteria include the material of the outer sole (rubber, plastics, leather, or composition leather) and the material of the upper (leather). If the footwear has an outer sole made of these materials and the upper is primarily leather, and it doesn't fit a more specific subheading within 6403 (e.g., sports footwear, waterproof footwear), it will likely be classified under 640399.
What documentation is typically required when importing footwear under HS code 640399?
When importing footwear under HS code 640399, standard import documentation is required. This includes a commercial invoice detailing the transaction, a packing list specifying the contents of each package, and a bill of lading or air waybill as the contract of carriage. Crucially, an accurate HS classification is essential for determining the correct duty rate and any potential import restrictions or requirements. If claiming preferential treatment under a trade agreement, a valid Certificate of Origin or other acceptable proof of origin is mandatory. Additionally, depending on the importing country, there may be specific product safety or labeling requirements that must be met and documented.