Home › Chapter 64 › Heading 6404 › 6404.20

HS Code 6404.20 : Footwear with outer soles of leather or composition leather

The 6-digit Harmonized System (HS) code for footwear with outer soles of leather or composition leather is 6404.20. Under the 2026 Israel (Customs), the representative MFN general duty rate is 0% [Israel Tax Authority – Customs].

Chapter

Ch 64

Heading

6404

Subheading

6404.20

IL MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 64

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

Heading 6404

6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

Subheading .20

.20

Footwear with outer soles of leather or composition leather

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Israel (Israel Tax Authority – Customs)

6404.20

Representative MFN Duty Rate

Verified July 2026 · Israel Tax Authority Source

MODULE 5: ISRAEL IMPORT DUTY & VAT BREAKDOWN

Israel Base MFN Duty

Customs Tariff [ITA]

Value Added Tax (VAT)

17.00 %

CIF + Duty Base [VAT 17%]

De Minimis Threshold

USD $75

Tax & Duty Exemption

Notice: Israeli customs clearance, tariff classification, MFN duties, and 17% VAT are governed by the Israel Tax Authority Customs Directorate. Always verify declarable lines prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 6404.20

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 6404.20.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: ISRAEL Trade Remedies & Safeguards

Israel Tax Authority – Customs Anti-Dumping / Trade Defence

Standard Israel Customs Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Footwear with outer soles of leather or composition leather.
FTA	Israel Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Footwear with outer soles of leather or composition leather

MODULE 11: Israel Customs Classification Ruling

Legally binding classification rulings issued by Israel Tax Authority for HS 6404.20.

Query official Israel Customs portal:

Search Israel Tax Authority Portal for 6404.20 →

Israel Tax Authority Customs Lines (6404.20)

National line-level (8/10-digit) detail for Israel (Customs): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Israel Tax Authority – Customs).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
6404.11	Subheading under Heading 6404	HS 6404.11 Israel Duty & Entry Rules →
6404.19	Subheading under Heading 6404	HS 6404.19 Israel Duty & Entry Rules →

Official Primary Sources & Authority References

Israel Tax Authority – Customs Portal ↗

Official Israel Customs tariff schedule, 17% VAT, and FTA rules.

Israel Customs Classification Ruling Portal ↗

Israel Tax Authority binding customs classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Footwear with outer soles of leather or composition leather?

Under WCO Harmonized System 2022 and United States (USITC HTS), Footwear with outer soles of leather or composition leather is classified under HS 6404.20 (Heading 6404, Chapter 64). The representative IL MFN general duty rate is 0%.

How is HS 6404.20 distinguished within Heading 6404 (Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials)?

Heading 6404 covers Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. Subheading 6404.20 specifically isolates Footwear with outer soles of leather or composition leather. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6404.

What are the primary candidate subheadings related to HS 6404.20?

Related subheadings under Heading 6404 include 6404.11, 6404.19. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Footwear with outer soles of leather or composition leather?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 6404.20 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Footwear with outer soles of leather or composition leather?

Commercial shipments of Footwear with outer soles of leather or composition leather with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 6404.20?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 6404.20 in Israel?

Commercial imports of Footwear with outer soles of leather or composition leather under HS 6404.20 into Israel are subject to 17% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Israel?

The customs de minimis threshold for import shipments into Israel is USD $75. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Israel?

Customs declarations, import duty assessments, and Israel Customs Classification Ruling Portal for HS 6404.20 are administered by Israel Tax Authority – Customs.

💬 Ask Jack — Customs Lookup