Leather for footwear
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6403513030 | 15.0% | CN | US | Official Doc |
| 6403513060 | 15.0% | CN | US | Official Doc |
| 6405100030 | 27.5% | CN | US | Official Doc |
| 6405100060 | 27.5% | CN | US | Official Doc |
| 6403519030 | 20.0% | CN | US | Official Doc |
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🥾 Leather for Footwear: HS Code Classification & Tariff Breakdown (2026 Edition)
🌐 HS Code Reference & Customs Clearance Guide | Latest Tariff Analysis | Professional Clearance Strategy
📌 Part I: Product Definition & Classification: Do You Really Understand "Leather Footwear"?
Leather footwear is a broad category in international trade, covering everything from ankle boots to women’s dress shoes. The key to correct classification lies in material composition (upper and sole) and product form.
Common Types: * Leather Boots: Footwear that covers the ankle, with both upper and outer sole made of leather. * Leather Women’s Shoes: Specific use case (women’s) with leather uppers. * Synthetic/Other Leather Footwear: Footwear where the upper is leather or synthetic leather, but the sole or other criteria differ.
⚠️ Key Distinction Point:
- If the upper and outer sole are both leather and it’s a boot → Classify under 6403.51.xx.
- If the upper is leather but it’s not a boot or has different sole/material criteria → May fall under 6405.10.xx or 6403.51.90.xx.
- Gender and Specific Use (e.g., Women’s) can trigger different sub-headings with distinct tax rates.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Key Classification Logic |
|--------|--------------------------|--------------------------|
| 6403.51.30.30 | Leather Boots, Outer Sole/Upper Leather, Ankle-Covering Boot Form | Standard leather ankle boots | Upper & sole leather; covers ankle |
| 6403.51.30.60 | Leather Boots, Leather Upper & Outer Sole, Sewn Construction | Leather boots, stitched construction | Matches leather upper/sole; sewn shoe category |
| 6403.51.90.30 | Leather Women’s Footwear, Leather Material, Women’s Use, Ankle-Covering | Women’s leather ankle boots | Women’s specific; covers ankle; leather upper |
| 6405.10.00.30 | Leather Footwear, Leather Upper & Syn. Leather, General Purpose | Leather footwear (non-boot or mixed) | Upper leather/syn. leather; general use definition |
| 6405.10.00.60 | Leather Women’s Footwear, Leather Upper, Women’s Use | Women’s leather shoes (non-boot) | Women’s specific; leather upper; not classified as boots |
🔍 Critical Reminder:
- "Leather" in HS Code definitions usually refers to genuine leather. Synthetic leather may fall under different subheadings depending on the specific material composition. - "Boot" is strictly defined as footwear that covers the ankle. If it doesn’t, it’s classified as "other footwear." - Gender-specific codes (e.g., Women’s) often have different tax implications.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025-11-10 onwards (Including subsequent imports)
🎯 1. 6403.51.30.30 & 6403.51.30.60 —— Leather Boots (Ankle-Covering, Leather Upper & Sole)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.0% (ad valorem) |
| USITC Additional Tax | +10.0% (122 Provision Tariff, China-origin) |
| Section 301 Tariff | +7.5% (Section 301 surcharge, China-origin) |
| Total Tax Rate | 22.5% |
| Tax Calculation | CIF Value × 22.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:6403.51.30.xx → FOOTNOTE:122 → USITC:301 |
📌 Explanation:
- Base Tariff 5%: Standard MFN rate for leather boots. - 122 Provision Tariff 10%: Specific surcharge for certain leather goods from China. - Section 301 Tariff 7.5%: Additional tariff on Chinese imports under Section 301. - Total 22.5%: High tariff rate. Pre-assessment is crucial.
🎯 2. 6403.51.90.30 —— Leather Women’s Footwear (Ankle-Covering)
| Item | Content |
|---|---|
| Base Tariff Rate | 10.0% (ad valorem) |
| USITC Additional Tax | +10.0% (122 Provision Tariff, China-origin) |
| Section 301 Tariff | 0.0% (No surcharge for this specific subheading) |
| Total Tax Rate | 20.0% |
| Tax Calculation | CIF Value × 20.0% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:6403.51.90.xx → FOOTNOTE:122 |
📌 Note:
- This code is for women’s leather footwear that covers the ankle. - No Section 301 surcharge applies here, making it slightly cheaper than general leather boots. - Base rate is 10%, higher than the 5% for general leather boots, but no 7.5% extra.
🎯 3. 6405.10.00.30 & 6405.10.00.60 —— Leather Footwear (General/Women’s, Non-Boot or Mixed)
| Item | Content |
|---|---|
| Base Tariff Rate | 10.0% (ad valorem) |
| USITC Additional Tax | +7.5% (Section 301 surcharge, China-origin) |
| 122 Provision Tariff | +10.0% (122 Provision Tariff, China-origin) |
| Total Tax Rate | 27.5% |
| Tax Calculation | CIF Value × 27.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:6405.10.00.xx → USITC:301 → FOOTNOTE:122 |
📌 Warning:
- Highest Tax Rate: 27.5%. Applies to leather footwear that does not fit the "boot" definition or has mixed materials. - Both 122 and Section 301 tariffs apply, leading to the highest cost. - Women’s Specific (6405.10.00.60): Same tax rate as general leather footwear (6405.10.00.30). Gender does not reduce tax here.
🛠️ Part IV: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions, material composition (upper, sole, lining), closure type |
| ✅ Material Certification | ✔️ | Proof of genuine leather (not synthetic) for HS Code 6403/6405 |
| ✅ Product Photos (Clear) | ✔️ | Front, side, back, inner sole, and label showing material |
| ✅ Third-Party Test Report | ✔️ | If required, prove material compliance (e.g., REACH, Prop 65) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Leather Boots" or "Leather Footwear," specify material |
| ✅ Packing List | ✔️ | Detail items, weights, dimensions. Avoid splitting packaging ambiguously |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential rates (though rare for China-origin leather) |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Material Must Be Clear, Form Must Be Precise, No Hiding, No Guessing!”
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Ankle Boots (Leather Upper & Sole) | 6403.51.30.xx |
Declare as "Shoes" → Misclassification |
| Women’s Leather Ankle Boots | 6403.51.90.30 |
Declare as general boots → Higher tax risk |
| Leather Shoes (Not Boots) | 6405.10.00.xx |
Declare as boots → Incorrect classification |
| Synthetic Leather Footwear | Check specific subheading | Declare as "Leather" → Fraud/Seizure |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Leather Boots | Provide design drawings + customer order to prove specific material/form |
| Mixed Material (Leather Upper, Rubber Sole) | Not classified under 6403/6405 for "Leather Footwear." May fall under different HS codes (e.g., 6404/6406). Verify carefully. |
| Footwear with Leather Trim Only | Not "Leather Footwear." May be classified under synthetic leather or other materials. |
| Footwear for Medical/Industrial Use | If specialized, may have different classification. Provide usage proof. |
🌍 Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6403.51.30.xx |
22.5% | N/A | High tariff; 122 + 301 surcharges |
| 🇨🇳 China | 6403.51.30.xx |
10-20% | N/A | Import duties vary by exact code |
| 🇪🇺 EU | 6403.51.xx |
10-12% | CE (if applicable) | No 301-style surcharges |
| 🇬🇧 UK | 6403.51.xx |
12-15% | N/A | Post-Brexit tariffs apply |
| 🇯🇵 Japan | 6403.51.xx |
10-15% | N/A | Generally lower than US |
📌 Conclusion:
- USA is the most expensive market for Chinese leather footwear due to 122 + 301 tariffs. - EU/UK/Japan have lower base tariffs but no surcharges, making them more cost-effective. - Always verify material composition to avoid misclassification penalties.
📌 Part VI: Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Synthetic Leather" as "Leather"
👉 Consequence: HS Code misclassification → Confiscation + Heavy Fines!
❌ Error 2: Splitting "Boot + Accessory" into separate shipments
👉 Consequence: Each part taxed separately → Total tax exceeds 50%!
❌ Error 3: Not specifying "Ankle-Covering" for boots
👉 Consequence: Customs may classify as "Other Footwear" → Wrong Tariff (27.5% vs 22.5%)
❌ Error 4: Using vague descriptions like "Leather Shoes" without material details
👉 Consequence: Customs inquiry → Delay in Clearance + Storage Fees
✅ Correct Practice:
"Men’s/Women’s Leather Ankle Boots, Genuine Leather Upper, Rubber Outer Sole, Size 10, Model XYZ, US Origin or China Origin"
🎯 Part VII: Conclusion: Precise Classification, Cost Savings, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Leather + Boot = 6403.51 (22.5%) | Leather + Women’s Ankle = 6403.51.90 (20%) | Other Leather = 6405.10 (27.5%)"
🔹 "HS Code Determines Tax Rate, Tariff Difference Can Be Huge!"
📌 Pro Tip:
If your footwear is originally from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or FTA Benefits, reducing tariffs to 0-5%.
Recommendation: Apply for Advance Ruling before shipment to avoid clearance risks.
📣 Take Action Now:
📞 Contact a Professional Customs Broker + Provide Product Images + Apply for HS Code Advance Ruling
🚀 Ensure your leather footwear clears customs smoothly, efficiently, and profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.