HS 640510 With uppers of leather or composition leather
Quick Answer: Footwear with uppers of leather or composition leather, classified under HS code 640510, enters the UK at 2.00%, the EU at 3.50%, and the US with a range of rates from Free to 20% depending on the country of origin. This classification specifically applies to footwear where the outer surface of the upper is predominantly made from leather or a material reconstituted from leather fibers. Importers and customs brokers should be aware of the varying Most Favored Nation (MFN) rates in the US and potential preferential trade agreements that could affect the final duty payable. CustomTariffs aggregates this essential duty information for global trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6405100000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6405100000 | 3.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 64051000 | 10% | Free (17 programs) | — |
| 6405100090 | — | — | ["prs."] |
| 6405100030 | — | — | ["prs."] |
| 6405100060 | — | — | ["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 6405.10?
Imports of With uppers 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 640510 cover?
This subheading covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather or composition leather, not elsewhere specified or included in Chapter 64. According to the World Customs Organization (WCO) Harmonized System Nomenclature, "composition leather" refers to material made of leather or leather fibre, consolidated with binders. Official definitions from the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to a broad range of footwear where the primary upper material is derived from leather or its processed forms, excluding specialized sports footwear or protective footwear already classified elsewhere.
What falls outside HS 640510?
The following products are excluded from HS 640510: footwear with uppers made predominantly of textile materials (HS 6404), footwear with uppers of plastics or rubber (HS 6402), footwear with uppers of wood or other materials (HS 6406), and specialized footwear such as sports footwear (e.g., HS 6402.10 for ski-boots) or protective footwear with safety features. For instance, athletic shoes with textile uppers, rain boots made entirely of rubber, or wooden clogs would not fall under this specific subheading.
What are common classification mistakes for HS 640510?
A common error is misinterpreting the primary material of the upper. General Interpretative Rule 3(b) of the Harmonized System states that mixtures or composite goods shall be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify footwear where the leather component is minor or where textile or plastic elements constitute the majority of the upper's surface area, leading to misclassification under HS 6404 or HS 6402 respectively.
How should importers classify products under HS 640510?
The correct procedure for classifying footwear under HS 640510 involves a thorough examination of the product's construction. Importers and customs brokers must identify the material that constitutes the majority of the outer surface of the upper. If this material is leather or composition leather, and the footwear is not specifically covered by other headings in Chapter 64, then HS 640510 is the appropriate classification. Consulting the WCO Explanatory Notes and national tariff schedules like the USITC HTS or UK Trade Tariff is crucial for accurate determination.
How is the duty calculated for products under HS 640510?
A pair of men's leather dress shoes weighing 1.2 kg and declared at a customs value of $150 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 customs value: 15% × $150 USD = $22.50. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically for HS code 640510.90.00.
Which trade agreements reduce duties for HS 640510?
Several free trade agreements may reduce the applicable duty rate for HS 640510, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, footwear originating from Canada or Mexico may be eligible for a preferential rate of Free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is necessary. The United Kingdom also has agreements that may offer reduced duties for originating goods from specific countries, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640510, 'Footwear with uppers of leather or composition leather'?
The Most Favored Nation (MFN) duty rate for HS code 640510 can vary significantly by country. For example, the United States applies a rate of 3.50% ad valorem. The European Union's TARIC system and the UK Trade Tariff also list specific rates, which can be higher. Many countries offer preferential duty rates, often Free (0%), under various Free Trade Agreements (FTAs) and trade preferences. Examples of countries with preferential access or zero duties under specific agreements include Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), South Korea (KR), and Singapore (SG), among others. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for HS code 640510 calculated, and can you provide an example?
Import duty for HS code 640510 is typically calculated on an ad valorem basis, meaning a percentage of the customs value of the goods. For example, if the United States applies a 3.50% ad valorem duty rate, and you import footwear valued at $10,000 USD, the duty would be calculated as: $10,000 (Customs Value) × 3.50% (Duty Rate) = $350 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, depending on the product and trade agreement. Always verify the duty calculation basis with the importing country's customs authority.
What are the key classification criteria for footwear to be classified under HS code 640510?
The primary criterion for classifying footwear under HS code 640510 is the material of the upper. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, the 'uppers' must be predominantly made of leather or composition leather. Composition leather, often referred to as 'reconstituted leather' or 'bonded leather,' is a material made from leather fibers, or leather scraps, bonded together with a binder. If the uppers are made of other materials (e.g., textiles, rubber, plastics, or even predominantly metal), the footwear would be classified under a different HS code within Chapter 64.
What documentation is typically required for importing footwear classified under HS code 640510?
Standard import documentation for footwear under HS code 640510 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and any preferential trade agreements being claimed, you may also need a Certificate of Origin to prove the goods' country of origin and qualify for reduced or zero duties. Some countries may require specific product safety or compliance declarations, especially concerning materials used or manufacturing processes. It is advisable for importers and customs brokers to consult the specific import regulations of the destination country.
Which common trade agreements significantly impact the duty rates for HS code 640510?
Several trade agreements can significantly reduce or eliminate duties for HS code 640510. For instance, the United States has FTAs with countries like Australia (AU), Chile (CL), Colombia (CO), South Korea (KR), and others, which may offer preferential rates. The EU has numerous Association Agreements and Economic Partnership Agreements with countries worldwide, and the UK has its own set of trade deals post-Brexit. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and agreements involving ASEAN nations also play a role. Importers should verify if their country of origin and destination country are signatories to an agreement that provides preferential treatment for this HS code, often requiring a valid Certificate of Origin.