Subheading · Chapter 64 · Heading 6405
6405.10: With uppers of leather or composition leather
Subheading 6405.10 belongs to heading 6405 (other footwear) in chapter 64.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6405 10 00 00 With uppers of leather or composition leather 2%pa
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 5
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- Import controlImport control on cat and dog fur
- Applies to goods from
- all countries
- Legal act
- S.I. 2009/1056
- Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
- Import controlImport control on seal products
- Applies to goods from
- all countries
- Legal act
- 2018 No. 1034
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £6.5m | 38.6% | +16% |
 Portugal | £2.3m | 13.9% | +26.8% |
 Spain | £1.5m | 9.1% | +83% |
 Italy | £1.3m | 7.8% | +5.5% |
 India | £1.3m | 7.7% | -17.2% |
 Dominican Republic | £848k | 5% | -12.1% |
 Vietnam | £766k | 4.5% | -73.1% |
 Germany | £254k | 1.5% | -47.2% |
Same subheading in other tariffs
EU 3.5% Third-country duty 1 tariff line 
Türkiye 3.5% Third-country duty 1 tariff line 
USA 10% General (MFN) 1 tariff line 
Canada Free – 18% General (MFN) 2 tariff lines · average 9% 
Mexico 35% General (MFN) 1 tariff line 
Brazil 35% General (MFN) 3 tariff lines 
Argentina 20% General (MFN) 78 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand Free – 10% General (MFN) 12 tariff lines · average 8.3% 
Japan 3.4% – 30% General (MFN) 5 tariff lines · average 16.4% · 1× specific or compound duty 
Taiwan 7.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 25% General (MFN) 1 tariff line 
Nigeria 10% – 20% General (MFN) 2 tariff lines · average 15% World trade in 2024
Trade value (US$) no reported trade < US$130kUS$130k+US$1m+US$6m+> US$22m
Exports: 154
- China: US$194m
- Italy: US$36m
- United States: US$31m
- Spain: US$29m
- Germany: US$22m
- Portugal: US$22m
- Vietnam: US$20m
- Dominican Republic: US$18m
- Indonesia: US$13m
- Türkiye: US$12m
- Thailand: US$11m
- Hong Kong SAR China: US$10m
- France: US$7m
- Poland: US$7m
- Serbia: US$6m
- United Kingdom: US$6m
- Morocco: US$6m
- Sweden: US$6m
- Netherlands: US$5m
- Romania: US$5m
- Denmark: US$4m
- Slovakia: US$4m
- India: US$3m
- Australia: US$3m
- Singapore: US$3m
- Hungary: US$3m
- Austria: US$3m
- North Macedonia: US$3m
- Switzerland: US$3m
- Japan: US$2m
- Brazil: US$2m
- Cambodia: US$2m
- Latvia: US$2m
- South Africa: US$2m
- Uzbekistan: US$2m
- Belgium: US$1m
- Bangladesh: US$1m
- Czechia: US$1m
- Laos: US$1m
- Russia: US$1m
- Taiwan: US$1m
- South Korea: US$1m
- Slovenia: US$1m
- Guatemala: US$826k
- Bulgaria: US$796k
- Croatia: US$725k
- Canada: US$657k
- Myanmar (Burma): US$653k
- Egypt: US$583k
- Colombia: US$579k
- Albania: US$567k
- Chile: US$522k
- Mexico: US$522k
- Bosnia & Herzegovina: US$515k
- Greece: US$498k
- Pakistan: US$495k
- Israel: US$468k
- United Arab Emirates: US$456k
- Tunisia: US$444k
- Ethiopia: US$418k
Trade value (US$) no reported trade < US$321kUS$321k+US$2m+US$8m+> US$20m
Imports: 206
- Tajikistan: US$63m
- United States: US$33m
- Germany: US$26m
- Netherlands: US$22m
- United Kingdom: US$22m
- France: US$21m
- Mexico: US$20m
- Philippines: US$19m
- South Korea: US$18m
- Russia: US$15m
- Vietnam: US$14m
- Greece: US$12m
- Ireland: US$12m
- United Arab Emirates: US$12m
- China: US$11m
- Poland: US$11m
- Macao SAR China: US$11m
- Switzerland: US$9m
- Austria: US$8m
- Spain: US$8m
- Italy: US$8m
- Japan: US$7m
- Sweden: US$7m
- Canada: US$6m
- Hong Kong SAR China: US$6m
- Denmark: US$6m
- Belgium: US$5m
- Australia: US$5m
- Singapore: US$4m
- Qatar: US$4m
- Bosnia & Herzegovina: US$4m
- Morocco: US$4m
- Kyrgyzstan: US$4m
- Norway: US$3m
- Malaysia: US$3m
- New Zealand: US$3m
- South Africa: US$3m
- Ukraine: US$3m
- Czechia: US$3m
- Thailand: US$2m
- Finland: US$2m
- Latvia: US$2m
- Saudi Arabia: US$2m
- Chile: US$2m
- El Salvador: US$2m
- Hungary: US$2m
- Dominican Republic: US$2m
- Kazakhstan: US$2m
- Lithuania: US$2m
- Nicaragua: US$2m
- Moldova: US$2m
- Croatia: US$2m
- Angola: US$2m
- Romania: US$2m
- Afghanistan: US$1m
- Slovenia: US$1m
- Slovakia: US$1m
- Ecuador: US$1m
- Congo - Brazzaville: US$1m
- Serbia: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$194m | 36.6% |
| 2 | Italy | US$36m | 6.8% |
| 3 | United States | US$31m | 5.8% |
| 4 | Spain | US$29m | 5.6% |
| 5 | Germany | US$22m | 4.2% |
| 6 | Portugal | US$22m | 4.1% |
| 7 | Vietnam | US$20m | 3.8% |
| 8 | Dominican Republic | US$18m | 3.5% |
| 9 |  Indonesia | US$13m | 2.4% |
| 10 | Türkiye | US$12m | 2.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Tajikistan | US$63m | 11.9% |
| 2 | United States | US$33m | 6.2% |
| 3 | Germany | US$26m | 4.8% |
| 4 |  Netherlands | US$22m | 4.1% |
| 5 | United Kingdom | US$22m | 4.1% |
| 6 |  France | US$21m | 3.9% |
| 7 | Mexico | US$20m | 3.8% |
| 8 |  Philippines | US$19m | 3.5% |
| 9 |  South Korea | US$18m | 3.4% |
| 10 |  Russia | US$15m | 2.8% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 15%median duty
- 12number of duty-free countries (MFN)
- 60%highest: Egypt, Iran, Kiribati
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 15% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 10% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 35% | 2023 · HS 2017 | |
 Armenia | 1.3%* | 1.2% – 1.4% | 2023 |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 20% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 1.4%* | 1.2% – 1.5% | 2021 · HS 2017 |
 Belize | 20% | 2023 | |
 Benin | 15% | 10% – 20% | 2023 |
 Bermuda | 6.5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 40% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 15% | 2022 | |
 Botswana | 15% | 0% – 30% | 2023 |
| Brazil | 35% | 2023 · HS 2017 | |
 Brunei | 5% | 2023 · HS 2017 | |
 Burkina Faso | 15% | 10% – 20% | 2023 |
 Burundi | 35% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 9% | 0% – 18% | 2023 |
 Cape Verde | 30% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 12% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 15% | 10% – 20% | 2023 · HS 2017 |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
| Dominican Republic | 20% | 2023 | |
 Ecuador | 32%* | 2023 · HS 2017 | |
 Egypt | 60% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 15% | 0% – 30% | 2023 |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 3.5% | 2023 | |
 Fiji | 15% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 15% | 10% – 20% | 2023 |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 15% | 10% – 20% | 2023 |
 Gibraltar | 3% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 15% | 10% – 20% | 2023 |
 Guinea-Bissau | 15% | 10% – 20% | 2023 |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 35% | 2023 | |
| Indonesia | 25% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 16% | 3.4% – 30% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 1.3%* | 1.2% – 1.4% | 2023 |
 Kenya | 35% | 2023 | |
 Kiribati | 50% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 1.4%* | 1.2% – 1.5% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 12%* | 2020 · HS 2017 | |
 Lesotho | 15% | 0% – 30% | 2023 |
 Liberia | 15% | 10% – 20% | 2023 |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1.9%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 15% | 10% – 20% | 2023 |
 Mauritania | 15% | 10% – 20% | 2023 · HS 2017 |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 7.5% | 2023 · HS 2017 | |
 Namibia | 15% | 0% – 30% | 2023 |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 40% | 2023 | |
| New Zealand | 5% | 0% – 10% | 2023 |
 Nicaragua | 15% | 2023 | |
 Niger | 15% | 10% – 20% | 2023 |
| Nigeria | 15% | 10% – 20% | 2023 |
| North Macedonia | 25% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 27% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 10% | 2023 | |
 Paraguay | 25% | 2023 · HS 2017 | |
| Peru | 11% | 2023 · HS 2017 | |
| Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 1.4%* | 1.2% – 1.5% | 2021 · HS 2017 |
 Rwanda | 35% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 15% | 2023 | |
 Senegal | 15% | 10% – 20% | 2023 |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 15% | 10% – 20% | 2023 |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 15% | 0% – 30% | 2023 |
| South Korea | 13% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 2% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 1.5%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
| Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 30% | 2023 | |
 Togo | 15% | 10% – 20% | 2023 |
 Tonga | 20% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 34% | 2023 | |
 Tuvalu | 19% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 2% | 2023 | |
| United States | 10% | 2023 | |
 Uruguay | 35% | 2023 · HS 2017 | |
 Uzbekistan | 20%* | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 35% | 2023 · HS 2017 | |
| Vietnam | 30% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 44%* | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 85149 Footwear with uppers of leather/composition leather, n.e.s.
- End use (BEC Rev. 5)
- Consumption goods · BEC 413202
- CPC 2.1 product
- 29330 Footwear with uppers of leather, other than sports footwear, footwear incorporating a protective metal toe-cap and miscellaneous special footwear
- ISIC Rev. 4 activity
- 1520 Manufacture of footwear
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 6405.10 | unchanged |
| 2012 | 6405.10 | unchanged |
| 2007 | 6405.10 | unchanged |
| 2002 | 6405.10 | unchanged |
| 1996 | 6405.10 | unchanged |
| 1992 | 6405.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 5
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N311412 U.S. CBP
The tariff classification of footwear from China
- N306263 U.S. CBP
The tariff classification of footwear from China
- N303947 U.S. CBP
The tariff classification of footwear from Vietnam
- N303188 U.S. CBP
The tariff classification of footwear from China
- N297852 U.S. CBP
The tariff classification of footwear from China
The UK Global Tariff has one tariff line for subheading 6405.10; the duty is 2%.
Subheading 6405.10 is a single line in the EU Combined Nomenclature, where the duty is 3.5%.
173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £16.9m between September 2025 and August 2026 (down 8% on the year before); China supplied 39%, followed by Portugal.
In 2024, countries exported these goods worth US$529m (−17.5% year on year).
The largest exporter was China (US$194m), followed by Italy.
Questions and answers
What is the HS code for with uppers of leather or composition leather?
With uppers of leather or composition leather fall under HS subheading 6405.10, part of heading 6405, in section XII of the Harmonized System.
What is the import duty on with uppers of leather or composition leather in the UK?
Under the UK Global Tariff, imports under 6405.10 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on with uppers of leather or composition leather in the EU?
Under the EU Combined Nomenclature, imports under 6405.10 from countries without a preferential agreement are charged at 3.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most with uppers of leather or composition leather?
China, with US$194m in 2024 (36.6% of world exports).
Which countries can export these goods to the UK duty-free?
173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were China (39%), Portugal (14%) and Spain (9%), out of total imports of £16.9m.