Boots with leather uppers fall under heading 6403. They cover the ankle: 6403 51 with a leather outer sole, 6403 91 with a rubber or plastic sole.
Where it sits in the nomenclature
- Chapter 64: “Footwear, gaiters and the like; parts of such articles”
- Heading
6403: “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather” - HS subheading
6403 51: “Covering the ankle” (group “Other footwear with outer soles of leather”) - HS subheading
6403 91: “Covering the ankle” (group “Other footwear”)
What decides the code
- Leather upper → 6403 (the upper's material is the one with the largest external surface area, chapter 64, note 4).
- Outer sole: leather → 6403 5x; rubber, plastics or composition leather → 6403 9x.
- Covering the ankle → 51 or 91.
- The Combined Nomenclature then looks at whether the boot covers the calf, then insole length (under 24 cm, or 24 cm and more) and wearer (men, women). Footwear made on a wooden base without an inner sole has a separate code.
Similar items
- Boots with a protective metal toecap: 6403 40.
- Rubber boots (upper and sole): heading 6401 or 6402.
The 8-digit codes are those of the EU Combined Nomenclature and the descriptions are the official texts in force; the first 6 digits are shared by more than 200 countries and economies (Harmonized System). The exact code depends on your actual item: the declarant remains responsible for the declared code.
See also: Footwear · How to find a customs code · Glossary