HS 640420 Footwear with outer soles of leather or composition leather
Quick Answer: Footwear with outer soles of leather or composition leather imported under HS 640420 enters the UK at 16.00%, the EU at 17.00%, and the US with rates ranging from Free to 35%. This classification specifically applies to footwear where the outer sole, the part that contacts the ground, is made from leather or a material composed of leather. It excludes footwear with soles made from rubber, plastics, or textiles. Importers should be aware of the varying tariff rates across major markets, as detailed by CustomTariffs, and ensure accurate material declarations to avoid misclassification and potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6404200000 | — | — | — |
| 6404201000 | 16.00 % | — | — |
| 6404209000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6404200000 | 17.00 % | — | — |
| 6404209000 | 17.00 % | — | — |
| 6404201000 | 17.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6404202090 | — | — | ["prs."] |
| 64042040 | 10% | Free (17 programs) | — |
| 6404204030 | — | — | ["prs."] |
| 6404204060 | — | — | ["prs."] |
| 6404204090 | — | — | ["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 6404.20?
Imports of Footwear with outer soles of leather or composition 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 640420 cover?
This subheading covers footwear with outer soles of leather or composition leather, as defined by the World Customs Organization's Harmonized System Nomenclature. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to shoes, boots, and other footwear where the material forming the outer sole is predominantly leather or a material that simulates leather in its properties and appearance, excluding footwear with outer soles of rubber, plastics, or textile materials.
What falls outside HS 640420?
The following products are excluded from HS 640420: footwear with outer soles made primarily of rubber, plastics, or textile materials, even if the upper is made of leather. This includes athletic footwear with rubber soles, casual shoes with plastic soles, and sandals with textile soles. Additionally, footwear where the outer sole is not clearly identifiable as leather or composition leather, or where the sole material is a composite that does not predominantly consist of leather, will be classified under different headings within Chapter 64.
What are common classification mistakes for HS 640420?
A common error is misinterpreting "composition leather." This term refers to reconstituted leather products, not simply imitation leather made from synthetic materials. Importers may incorrectly classify footwear with synthetic leather-like soles under 640420. According to General Interpretative Rule 1, classification is determined by the terms of the headings and any relative section or chapter notes. If the outer sole is not predominantly leather or composition leather, it should be classified elsewhere, often under 6402 for footwear with outer soles of rubber or plastics.
How should importers classify products under HS 640420?
The correct procedure for classifying footwear under HS 640420 involves a thorough examination of the outer sole material. Importers and customs brokers must determine if the outer sole is made of leather or composition leather. This often requires consulting product specifications, material composition sheets, and potentially physical inspection. If the outer sole meets the criteria for leather or composition leather, and the footwear is not otherwise excluded by specific chapter notes, then HS 640420 is the appropriate classification.
How is the duty calculated for products under HS 640420?
A pair of men's leather-soled dress shoes weighing 0.8 kg and declared at a customs value of $150 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 USD × 10% = $15.00). This calculation is based on the ad valorem duty rate published in the USITC Harmonized Tariff Schedule for HS code 640420.
Which trade agreements reduce duties for HS 640420?
Several free trade agreements may reduce the applicable duty rate for HS 640420, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, footwear originating from Canada or Mexico may be eligible for a duty rate of Free, provided the rules of origin are met. Documentation required to claim this preference typically includes a self-certified origin statement on the commercial invoice or a separate certificate of origin. Other agreements may offer reduced rates for specific developing countries under the Generalized System of Preferences (GSP).
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640420, covering footwear with outer soles of leather or composition leather?
The Most Favored Nation (MFN) duty rate for HS code 640420 can vary. For instance, under the US Harmonized Tariff Schedule (HTS), the general rate is 16.00% ad valorem. However, preferential rates are available for countries with trade agreements. For example, footwear from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), and others listed may enter duty-free under specific trade provisions. It is crucial to consult the latest HTS or relevant trade agreements for the precise rate applicable to your country of origin.
How is the import duty for HS code 640420 calculated, and can you provide an example?
The duty for HS code 640420 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 16.00% and you import footwear valued at $10,000 USD, the import duty would be $10,000 USD × 16.00% = $1,600 USD. Always ensure your customs value is accurately declared according to World Trade Organization (WTO) valuation rules.
What are the key classification criteria for footwear to fall under HS code 640420?
To be classified under HS code 640420, footwear must meet specific criteria. The primary determinant is the material of the outer sole, which must be made of leather or composition leather. The upper part of the footwear can be made of various materials, including textiles, rubber, plastics, or even leather, but the outer sole material is the defining factor for this specific heading. Refer to Chapter 64 of the Harmonized System Nomenclature for detailed definitions and Explanatory Notes.
What documentation is typically required when importing footwear classified under HS code 640420?
When importing footwear under HS code 640420, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Depending on the importing country's regulations, specific product safety or compliance declarations related to materials used in footwear may also be required. Always verify specific requirements with the customs authority of the destination country.
Which major trade agreements commonly offer preferential duty rates for HS code 640420, and how can importers benefit?
Several trade agreements can impact duty rates for HS code 640420. For example, the United States has agreements with countries like Chile (USCMA), Colombia (USCMA), and South Korea (KORUS FTA) that may offer reduced or zero duties, provided the footwear meets the rules of origin stipulated in each agreement. Importers can benefit by obtaining a valid certificate of origin from their supplier and submitting it with their customs entry to claim these preferential rates. Checking the specific tariff schedule of the importing country, such as the USITC's HTS or the EU's TARIC database, will detail applicable preferential rates and their conditions.