HS Code Detail
640399 Chapter 64 · Footwear Footwear with leather uppers, other
Six-digit subheading in Footwear, chapter 64 of the Harmonized System, priced here for 1 destination markets.
Anatomy of 640399
You will declare against a longer local code that begins 640399: ten digits in most national tariffs, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what decides the rate, and the single row below is the Australia figure for this subheading.
What this code covers
Import duty by country
MFN duty rate · 1 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 640399 into Australia
An illustrative consignment of 640399 invoiced at AUD 2,000.00, priced in AUD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | AUD 2,000.00 |
| International freight | AUD 120.00 |
| Cargo insurance | AUD 30.00 |
| Value the duty is charged on, FOB basis | AUD 2,000.00 |
| Duty at 5% | AUD 100.00 |
| Australia tax at 10%, charged on the value plus the duty | AUD 225.00 |
| Total, before commercial charges | AUD 2,475.00 |
And if the consignment were small
Australia relieves customs duty, GST and the Import Processing Charge on consignments at or under AUD 1,000. The 640399 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly AUD 1,000 with no freight would be charged AUD 0.00 of duty and AUD 0.00 of tax, a total of AUD 1,000.00. The rate on the 640399 row has not changed; only the charge is relieved. The tax is not simply absent at that value: Australia collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? AUD 2,475.00 is what your buyer in Australia pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Australia sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 640399 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇦🇺AU
- MFN for 640399 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xii/chapter-64 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 6403.99.00 5%
Markets with no figure recorded
United States: United States splits 6403.99 into 6 tariff lines and they do not carry the same rate: the schedule returned 0 to 10%. A single percentage cannot represent that honestly, so no United States figure is recorded and the calculator falls back to its disclosed category average.
United Kingdom: United Kingdom splits 6403.99 into 16 tariff lines and they do not carry the same rate: the schedule returned 4 to 8%. A single percentage cannot represent that honestly, so no United Kingdom figure is recorded and the calculator falls back to its disclosed category average.
Canada: Canada splits 6403.99 into 4 tariff lines and they do not carry the same rate: the schedule returned 0 to 18%. A single percentage cannot represent that honestly, so no Canada figure is recorded and the calculator falls back to its disclosed category average.
Germany: Germany splits 6403.99 into 16 tariff lines and they do not carry the same rate: the schedule returned 5 to 8%. A single percentage cannot represent that honestly, so no Germany figure is recorded and the calculator falls back to its disclosed category average.
Portugal: Portugal splits 6403.99 into 16 tariff lines and they do not carry the same rate: the schedule returned 5 to 8%. A single percentage cannot represent that honestly, so no Portugal figure is recorded and the calculator falls back to its disclosed category average.
Re-check first: This is the residual leather-upper footwear line, so sports footwear at 640319 and the other named subheadings of the heading belong there instead. Only Australia charges one rate across it: the readings found the United States, the United Kingdom and Canada all splitting it, Canada from free to eighteen percent.
What falls under 640399
- Footwear with outer soles of rubber, plastics or composition leather and uppers of leather, not covering the ankle
- Leather shoes, loafers, brogues, derbies and leather trainers below ankle height
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
640319: Leather sports footwear
Heading 6403 splits sports footwear out before it divides anything else, so a leather trainer can be sports footwear rather than reaching the residual line. Whether the shoe is made for a sporting activity, with features such as studs, spikes or a construction built for that purpose, is what decides it.
640419: Textile upper shoes
The upper material sets the heading, and the test is the greatest external surface area excluding accessories and reinforcements. A shoe with leather panels over a textile base can easily be a textile upper shoe despite looking like leather.
Classification & cost note
Two facts set the code in this part of the footwear chapter and both are decided by inspection rather than by description: what the upper is made of by greatest external surface area, and whether the footwear covers the ankle. Ankle coverage is a physical test against the ankle bone, so a high top trainer and a low top of the same model sit in different subheadings. The upper material test excludes accessories and reinforcements, which is where most disputes are actually won or lost, because logo overlays, eyelet facings and toe caps are disregarded and the material underneath them counts. Footwear carries some of the highest tariff rates in the schedule, so obtaining a written external surface area breakdown from the factory is worth more per hour spent than almost any other classification document an importer can hold.
Typical products: Leather loafers and moccasins · Brogues and derby shoes · Leather fashion trainers below the ankle · Leather ballet flats and pumps · Leather deck shoes · Leather sandals with closed backs
What the notes to section XII say
Chapter 64 sits in section XII, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair, and the nomenclature publishes no note to that section at all, so the note to chapter 64 is the highest rule over this code; that is the published position rather than a gap here, and the chapter 64 page says the same, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/12 on 2026-09-08.
What the nomenclature says about heading 6403
640399 is a subheading of 6403, footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather , and this site holds one other code under the same heading, which every rule below governs equally.
No numbered note to chapter 64 takes heading 6403 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 64 page.
Read from the notes to chapter 64 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/64, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/6403, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 64 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 640399
What does covering the ankle mean?
It is a physical test: whether the upper covers the ankle bone. A high top version of a shoe and its low top equivalent therefore take different subheadings even though everything else about them matches.
How is the upper material decided on a mixed shoe?
By the greatest external surface area of the upper, disregarding accessories and reinforcements such as logo overlays, eyelet facings and toe caps. The material beneath those is what counts.
Is a leather trainer sports footwear?
Only if it is made for a sporting activity. Heading 6403 separates sports footwear before dividing anything else, and a fashion trainer with no sporting construction falls to the ordinary shoe subheadings instead.
Are laces and shoe trees classified with the shoes?
Laces fitted to the footwear as presented are classified with it. Shoe trees, spare laces and care products packed in the same carton are separate articles, so a premium consignment including them needs more than one line.
Related codes in Chapter 64
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