HS Code for Leather Footwear & Shoes (US)
PRIMARY CLASSIFICATION RESULT (US)
The primary 6-digit Harmonized System (HS) code for leather footwear & shoes is 6403.99 (Other footwear, Other). Under the 2026 US HTS, representative general duties are Free [Official Source].
Classification guidance note.
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 6403.99 | Other footwear, Other | Other footwear, Other | View 6403.99 → |
| 6403.59 | Other footwear with outer soles of leather, Other | Other footwear with outer soles of leather, Other | View 6403.59 → |
Official Primary Sources & Authority References
USITC HTS Database ↗
USITC official Harmonized Tariff Schedule for Leather Footwear & Shoes.
CBP CROSS Rulings ↗
CBP e-Rulings database for Leather Footwear & Shoes classification precedents.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Leather Footwear & Shoes Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Leather Footwear & Shoes?
The primary 6-digit Harmonized System (HS) code for Leather Footwear & Shoes is HS 6403.99 (Other footwear, Other).
What is the US general import duty for Leather Footwear & Shoes?
Under the 2026 US HTS, representative MFN general duty rates for Leather Footwear & Shoes under HS 6403.99 are Free.
Are there alternative candidate subheadings for Leather Footwear & Shoes?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 640399, 640359.
What mandatory import documents are required for Leather Footwear & Shoes?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Leather Footwear & Shoes?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Leather Footwear & Shoes?
Import fees are assessed on entered customs value under destination regulations.