Shoes with leather uppers, other

HS code 640319 covers shoes with leather uppers, other under Chapter 64 (footwear). This is a six-digit subheading in the Harmonized System and is recognised by every WCO member country for classification purposes — the first six digits are identical worldwide; trailing country-specific digits add local detail. For commercial imports, your destination's full tariff code will start with 640319 and extend to 8 digits (EU Combined Nomenclature) or 10 digits (US HTS, UK Trade Tariff). The duty rate, restrictions, and any preferential agreements are determined at the local level — see the country comparison below.

Import duty by country

MFN duty rate · 7 countries

Country	Duty	VAT	Notes
🇦🇺Australia	0%	10%	Australia-US FTA often zero. 10% GST.
🇧🇷Brazil	20%	0%	20% import duty + ICMS.
🇨🇦Canada	20%	5%	20% MFN duty + 5% GST.
🇩🇪Germany	4%	19%	EU 4% duty + 19% VAT.
🇵🇹Portugal	4%	23%	EU 4% duty + 23% IVA.
🇬🇧United Kingdom	4%	20%	UK global tariff 4% + 20% VAT.
🇺🇸United States	10%	0%	10% MFN rate for leather footwear.

🇺🇸 United States 🇬🇧 United Kingdom 🇩🇪 Germany 🇵🇹 Portugal 🇨🇦 Canada 🇦🇺 Australia All countries →

What is an HS code? HS vs HTS code How duty is calculated MFN rate explained