Heading 6403

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

93 declarable lines

Heading 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. The lines split sports footwear, leather-sole strap footwear, protective toe-cap footwear, and other footwear, then by ankle coverage, sole construction, gender, use, and upper material such as pigskin.

Products in this heading

Leather dress shoes with leather uppers
Leather boots covering the ankle
Leather golf shoes
Leather sneakers and training shoes
Leather work boots with a protective metal toe-cap
Leather house slippers
Leather ski boots and snowboard boots
Leather sandals with leather straps across the instep and around the big toe

How to choose the right subheading

Confirm the upper is leather; textile uppers are in heading 6404, and rubber or plastic uppers are outside heading 6403.
Check the outer sole material: rubber, plastics, leather or composition leather all keep the item in heading 6403.
Decide whether the item is sports footwear, leather-sole strap footwear, protective toe-cap footwear, or other footwear.
For other footwear, determine whether it covers the ankle.
Identify the person category, work or athletic use, welt or turned construction, and whether the upper is pigskin.

Often confused with

Running shoes with textile uppers
The upper is textile, not leather.
Heading 6404
Rubber rain boots with rubber uppers and soles that are not stitched or assembled by similar processes
Waterproof rubber or plastic footwear with uppers not fixed to the sole by stitching or similar processes is in 6401.
Heading 6401
Plastic sandals with plastic uppers
Both the upper and outer sole are plastics, so the footwear is not in heading 6403.
Heading 6402
Shoe uppers sold separately
Parts of footwear, including uppers not attached to outer soles, are in 6406.
Heading 6406

Frequently asked questions

What is the HTS code for men's leather golf shoes with pigskin uppers?

Men's, youths' and boys' golf shoes with leather uppers, other than welt footwear, with pigskin uppers are classified under 6403.19.30.30; the general (MFN) rate is 8.5%.

What is the duty on women's leather shoes not covering the ankle with pigskin uppers?

For women's leather-upper footwear with leather outer soles, not covering the ankle, and with pigskin uppers, classify under 6403.59.90.30; the general (MFN) rate is 10%.

How do I classify men's leather sneakers with pigskin uppers?

Men's leather sneakers not covering the ankle with pigskin uppers fall under 6403.99.60.30; the general (MFN) rate is 8.5%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.