ImportChecker

Product classification guide

Leather-upper shoes: HS code 640399

HS 640399 covers certain footwear with leather uppers and rubber, plastic or composition-leather outer soles that does not cover the ankle. National lines often split by wearer, construction and value.

Tariff evidence checked against the published data snapshot from 20 June 2026.

Current MFN rates by destination

These are the base most-favoured-nation rates found on exact HS 640399 national lines. A range means the destination uses more detailed product splits below six digits.

Verified base-rate evidence for Leather-upper shoes
Destination MFN rate National lines
United Kingdom 4% to 8% 16
United States 0% to 10% 6
European Union 5% to 8% 11
Australia 5% 1
Canada 0% to 18% 7

Do not declare at six digits alone. Open the destination page and match the detailed national description. Origin preferences and trade remedies are separate.

Does HS 640399 fit the product?

Usually includes

  • Low shoes with leather uppers
  • Leather-upper casual shoes
  • Qualifying leather-upper footwear below the ankle

Check another heading for

  • Boots covering the ankle
  • Sports footwear classified in a specific subheading
  • Footwear with textile or plastic uppers

Classification questions to answer

  1. What materials form the upper and outer sole?
  2. Does the footwear cover the ankle?
  3. Is it sports, protective or specially constructed footwear?

Record the product's materials, construction, function and technical specifications. Those facts are more useful than a supplier's suggested code when selecting a national line.

Estimate a shipment

Select the importing country, then compare the returned description with the product facts above.

What are you importing?

You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.

Shipment value

Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.

Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.

Official sources used for these pages

The country pages quote the exact national lines extracted from these official schedules.