Other

CN code 640399 covers other footwear with outer soles of rubber, plastics, leather or composition leather, with uppers of leather, other than sports footwear, footwear with protective toecaps, and footwear with soles of leather not covering the ankle (640359). This subheading applies to leather footwear with rubber or plastic soles, not covering the ankle, complementing subheading 640359. A broad range of everyday and formal leather footwear is classified under this category, including leather house slippers, leather flip-flops, and specialised leather footwear. The upper material must be of tanned natural leather, as composition leather excludes classification under heading 6403. The outer sole must be of rubber, plastics, leather or composition leather.

Footwear under CN code 640399 imported into the EU is subject to the GPSR (EU) 2023/988 and REACH Regulation (EC No 1907/2006). REACH restrictions for natural leather include chromium VI (maximum 3 mg/kg), formaldehyde, aromatic azo dyes, pentachlorophenol (PCP) and PFAS substances in waterproofing treatments. Directive 94/11/EC requires labelling of upper, lining and sole materials. Leather footwear from China has been subject to anti-dumping duties, and the importer should check the current status in TARIC. CE marking is not required for standard consumer footwear. The importer must ensure product safety and display their details on the product or packaging. Customs controls on leather footwear may include material authenticity testing to confirm the upper is made of genuine leather rather than an imitation. Market surveillance authorities conduct random REACH compliance checks on footwear.

Classification under CN code 640399 requires confirmation that the upper is of natural leather, the footwear does not cover the ankle, and it is not sports or safety footwear. MFN and preferential duty rates should be verified in TARIC. Tariff preferences are available for imports from Vietnam (EVFTA), South Korea, Japan (EPA) and countries under the GSP or GSP+ system. A proof of origin in the form of an invoice statement or EUR.1 certificate is required to apply the preferential rate. The importer should hold REACH test reports for natural leather and maintain manufacturer material documentation. For luxury brand footwear, documentation confirming brand owner authorisation is essential. EU customs services actively combat trade in counterfeit leather goods and may detain shipments at the border pending IPR status clarification.

Other leather footwear not covering the ankle under CN 6403 99 carries an 8% EU duty. This covers leather sandals, ballet flats and formal leather shoes. REACH compliance required.