U.S. imports of Leather-Soled, Leather-Upper Footwear Not Covering the Ankle (HS 640359) totaled $65.8M in August 2026, imported from 106 countries.
Importers of Leather-Soled, Leather-Upper Footwear Not Covering the Ankle paid $8.4M in duties in August 2026, an average duty rate of 12.75% — duty actually collected as a share of the imports that cleared customs, not the published tariff schedule.
Last updated: August 2026 dataDress oxfords, loafers, derbies, and other low-cut leather shoes — where both sole and upper are leather and the ankle is not covered — are among the most widely traded articles in this heading, serving the premium and luxury footwear market. Italy and Spain together dominate US supply, a pattern consistent with their global reputation for high-grade leather shoe manufacturing; Vietnam and Brazil also contribute meaningful volume. The schedule's many 10-digit lines reflect distinctions by construction (turned, welt, or other), gender, and upper material (pigskin vs. other leather), with a wood-base variant (6403591000) and turned footwear lines (6403591520–6403591561) among the more specialized classifications. Turned construction — where the shoe is assembled inside-out and then reversed — is a niche technique that commands its own tariff lines and requires explicit documentation.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
31.8K import shipments a month
Turned footwear is constructed by stitching the upper to the sole while the shoe is inside-out, then reversing it — a technique used in lightweight moccasin-style and some dress shoes. CBP treats it as a distinct construction method with its own 10-digit lines (e.g., 6403591520 for men, 6403591545 for women), and importers must confirm the construction method with the manufacturer to avoid misclassification.
Several lines under 640359 specifically break out pigskin uppers from other leather uppers within the same gender and construction category. Because pigskin and other leathers can carry different duty rates at the 10-digit level, the type of leather used in the upper must be identified on the commercial invoice and confirmed by the manufacturer.
Subheading 4 of 8 in heading 6403
Subheading 640359 · $65.8M of $1.1B
ImportsExports
Imports
$65.8MYoY · free account
Exports
$1.9MYoY · free account
12-mo low · imports
Low · free accountOver the twelve months to August 2026, the U.S. imported $817.2M of Leather-Soled, Leather-Upper Footwear Not Covering the Ankle and exported $20.7M.
Through August 2026. Source: U.S. Census Bureau.
Trade Directory
List your company under HS 640359 — Leather-Soled, Leather-Upper Footwear Not Covering the Ankle, so the companies trading it can find you. Be the first supplier listed.
HS10 import codes under this HS6 parent, each with its own page. Source: U.S. Harmonized Tariff Schedule.
HS10 export codes under this HS6 parent, each with its own page. Source: U.S. Schedule B export classification.
Import lines come from the U.S. Harmonized Tariff Schedule and export lines from Schedule B. The two are numbered by different agencies, so the same 10-digit code can appear in both tables describing a different product.
Imports · August 2026
origin
Italy and Spain together supply 76% of it. Brazil pays 46.3% duty; Italy 10.1%.
customs district
entry
rate provision · imports
1.4% enters free of duty; duty collected equals 12.75% of imports for consumption.