64035900
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES›Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
Other
Subcodes (9)
64035905Duty: 0-8%
Made on a base or platform of wood, not having an inner sole
64035911Duty: 0-5%
Other - Footwear with a vamp made of straps or which has one or several pieces cut out - With sole and heel combined having a height of more than 3cm
64035931Duty: 0-8%
Other, with insoles of a length - Of less than 24cm
64035935Duty: 0-8%
Of 24cm or more - For men
64035939Duty: 0-8%
For women
64035950Duty: 0-8%
Slippers and other indoor footwear
64035991Duty: 0-8%
Other, with insoles of a length - Of less than 24cm
64035995Duty: 0-8%
Of 24cm or more - For men
64035999Duty: 0-8%
For women
Classification and scope of CN code 640359
CN code 640359 covers other footwear with outer soles of rubber, plastics, leather or composition leather, with uppers of leather, not covering the ankle, other than sports footwear and footwear with protective metal toecaps. Products classified under this subheading include leather dress shoes, leather moccasins, leather ballet flats, sandals with leather uppers, and leather boat shoes. The key classification criterion is the upper material, which must be of natural leather (bovine, goat, sheep, pig or other). Footwear with uppers of reconstituted leather is not classified under heading 6403 but under heading 6405. The outer sole may be of rubber, plastics, leather or composition leather. Footwear covering the ankle is classified under subheadings 640351 or 640391.
Import requirements and regulations
Import of leather footwear under CN code 640359 into the EU is subject to the GPSR (EU) 2023/988 and REACH Regulation (EC No 1907/2006). Key REACH restrictions for natural leather concern chromium VI (maximum 3 mg/kg), formaldehyde, azo dyes releasing aromatic amines, and per- and polyfluoroalkyl substances (PFAS) used in waterproofing treatments. Leather footwear from China has historically been subject to anti-dumping duties, and the importer must verify the current status in TARIC. Labelling must comply with Directive 94/11/EC, indicating the material of the upper (leather), lining and sole using pictograms. Consumer footwear without protective functions does not require CE marking. The importer must provide product information in the language of the destination country. Customs controls on leather footwear include verification of material authenticity (natural vs artificial leather) and intellectual property rights enforcement.
Practical aspects of leather footwear importation
Correct classification under CN code 640359 requires confirmation that the upper material is natural leather. Customs authorities may commission laboratory testing to distinguish natural leather from artificial materials. The customs declaration must include TARIC additional codes, particularly in the context of potential anti-dumping duties on leather footwear from specific countries. MFN and preferential duty rates should be checked in TARIC or the national customs database. Imports from Vietnam (EVFTA), South Korea, Japan (EPA) or the United Kingdom (TCA) may qualify for preferential duty rates, provided a valid proof of origin is presented. The importer should hold REACH test reports for natural leather, with particular attention to chromium VI, formaldehyde and azo dyes. Luxury brand leather footwear is particularly subject to customs detention when counterfeiting is suspected.
Other leather shoes - classification CN 6403 59
Other leather footwear with rubber, plastic or leather sole, not covering the ankle, under CN 6403 59 carries an 8% EU duty. This covers leather shoes, loafers and casual leather footwear. Major sources include China, Vietnam, Italy and Portugal. REACH compliance for chemicals in leather is required.
Frequently asked questions
How to distinguish natural leather from artificial leather for customs classification?
Customs authorities may commission laboratory testing including analysis of the fibrous structure under a microscope, burn tests, and chemical analysis. Natural leather has an irregular collagen fibre structure, while artificial leather shows a regular polymer structure. In cases of doubt, obtaining Binding Tariff Information ruling or attaching a manufacturer material certificate is recommended.
Do leather dress shoes from Vietnam benefit from preferential tariffs?
Yes. Under the EVFTA agreement, leather footwear originating in Vietnam may benefit from reduced or zero duty rates, provided rules of origin are met and a proof of origin is presented in the form of a statement on origin issued by an exporter registered in the REX system. The rules of origin require sufficient processing of materials in Vietnam.
What labelling standards apply to leather footwear sold in the EU?
Directive 94/11/EC requires labelling of three footwear components: the upper, the lining and insole, and the outer sole. The material of each component must be indicated using pictograms (graphic symbols) or text descriptions placed on at least one shoe of the pair. The pictogram for natural leather is the characteristic stretched animal hide shape.
What is the EU duty on leather shoes CN 6403 59?
Other leather shoes under CN 6403 59 carry an 8% EU duty. REACH compliance for leather chemicals is required. Import VAT applies.
Useful tools & resources
Customs calculators
Related glossary terms