Footwear classification depends on upper material, not shoe type — and USA duty on some categories varies dramatically by declared value per pair, not just material.
Footwear is classified primarily by the material of the outer sole and upper, not by style or intended use: leather uppers fall under heading 6403, textile uppers (canvas, knit, mesh) under 6404, and rubber or plastic uppers under 6402. This means two visually similar sneakers can carry very different duty rates depending on whether the upper is genuine leather or synthetic material. Portugal is one of Europe's leading footwear manufacturers, and correct HS classification matters more here than in most categories because USA duty specifically escalates for lower-value footwear under certain sub-headings — a cheaper pair can, counter-intuitively, attract a higher percentage duty than a premium one.
Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.
| HS Code | Product description | EU duty | UK duty | USA duty | Notes |
|---|---|---|---|---|---|
| 6403.51 / 6403.59 | Leather footwear, other footwear with leather uppers, covering the ankle or not | 8% | 8% | 8.5%–10% | Most premium Portuguese leather shoes fall here |
| 6403.91 / 6403.99 | Leather footwear, other than sports/protective, covering ankle or not | 8% | 8% | 8.5%–10% | General leather dress and casual shoes |
| 6403.20 | Footwear with leather soles and leather straps (sandals) | 8% | 6% | 10% | UK duty is reduced for this specific sub-heading |
| 6404.11 | Sports footwear (tennis, basketball, gym, training shoes) with textile uppers | 16.9% | 16% | 20%–37.5% | USA duty is value-bracket dependent — see duty notes; among the highest rates in the whole footwear chapter |
| 6404.19 | Other footwear with textile uppers and rubber/plastic soles | 17% | 17% | 9%–37.5% | USA: shoes valued under $3/pair FOB attract the highest bracket (37.5%); over $12/pair drops to roughly 9% |
| 6402.19 | Sports footwear with rubber or plastic uppers and soles | 16.9% | 16% | Free–48% | Wide USA range depending on specific construction |
| 6402.99 | Other footwear with rubber/plastic uppers (flip-flops, casual plastic shoes) | 17% | 17% | Free–6% | |
| 6405.20 | Other footwear with uppers of textile materials n.e.s. | 17% | 17% | 12.5% | Residual heading for mixed-material uppers not fitting 6402–6404 |
Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.
EU footwear duty ranges roughly 3–17% across Chapter 64 depending on upper material and construction. Leather footwear (6403) sits at the lower end around 8%; sports and casual footwear with textile or synthetic uppers (6404) is typically higher, around 16.9–17%. This is a meaningful gap — correctly identifying whether an upper is genuine leather, synthetic leather, or textile materially changes the duty owed.
UK third-country duty on leather footwear (6403) is generally 8%, similar to the EU, though a small number of sub-categories (some women's and sandal-type footwear) carry reduced rates of 4–6%. EU-origin footwear (genuinely manufactured in the EU, not merely finished or re-boxed there) qualifies for 0% under the UK-EU TCA, subject to Rules of Origin.
US footwear duty is unusually complex: within textile-upper sub-headings like 6404.19, the rate depends on declared FOB value per pair, not just material — shoes valued under roughly $3/pair can attract duty as high as 37.5%, while otherwise-identical shoes valued over $12/pair drop to around 9%. Leather footwear (6403) is more consistent at roughly 8.5–10%. Overall chapter average is often cited around 11–12.5%, but individual sub-headings range from near 0% to as high as 48%.
EU VAT (Portugal 23%, Germany 19%, France 20%) applies on top of duty for imports into those markets. The USA has no federal VAT/GST, though state sales tax may apply at point of retail sale, separate from the import duty calculation.
Identify the upper material precisely before declaring — genuine leather (6403), synthetic/PU 'vegan leather' (6402), and textile/canvas/knit (6404) all carry different duty rates, and customs authorities do check this against the physical product, not just the invoice description.
For USA shipments in textile-upper categories, get the declared per-pair FOB value right — the duty bracket for sub-heading 6404.19 changes significantly at the $3 and $12 per-pair thresholds, so accurate invoicing genuinely changes the duty bill, not just the declared value.
For B2C e-commerce orders to the USA, note that the traditional $800 de minimis exemption has been affected by recent policy changes ending blanket low-value exemptions for many origins — verify current US de minimis treatment for your specific shipment rather than assuming duty-free entry for small-value orders.
State 'Country of Origin: Portugal (EU)' clearly on commercial invoices for UK-bound shipments to support the 0% UK-EU TCA claim — this requires the footwear to be substantially manufactured in the EU, not merely finished or relabelled there.
For sandals and footwear with leather straps but not full leather uppers, check sub-heading 6403.20 specifically — it can carry a different (sometimes lower, as in the UK) rate than general leather footwear headings.
Branded footwear invoices should state the brand name accurately and consistently with any trademark documentation — customs authorities in several markets flag discrepancies between declared brand and supporting paperwork as a counterfeiting risk indicator.
What HS code do I use for Portuguese leather shoes?
Leather-upper footwear generally falls under heading 6403, with the specific sub-heading depending on style (6403.51/.59 for general leather shoes, 6403.20 for leather sandals). This is Portugal's largest footwear export category. Duty is roughly 8% into both the EU and UK, and 8.5–10% into the USA.
Why do sports shoes have higher duty than leather dress shoes?
Sports and casual footwear with textile or synthetic uppers falls under headings 6402/6404, which carry meaningfully higher EU duty (around 16.9–17%) than leather footwear under 6403 (around 8%). This is simply how the tariff schedule is structured — the material of the upper, not the shoe's price or quality, determines the applicable heading and rate.
Why would a cheaper pair of shoes have a higher USA duty rate than an expensive pair?
Within certain USA textile-upper sub-headings (notably 6404.19), duty is bracketed by declared value per pair — pairs valued under about $3 FOB can attract duty as high as 37.5%, while pairs over $12 FOB drop to around 9%. This value-bracket structure is specific to a handful of footwear sub-headings and doesn't apply uniformly across the whole chapter, but it's a genuine and often-missed feature of US footwear tariffs.
Does the UK-EU trade deal make Portuguese shoes duty-free into the UK?
Yes, if the footwear genuinely qualifies as EU origin under the UK-EU TCA's Rules of Origin — meaning substantially manufactured in the EU, not merely finished, relabelled or re-boxed there. State 'Country of Origin: Portugal (EU)' on the commercial invoice and be prepared to support this if requested; footwear assembled from significant non-EU components may not qualify even if the final assembly happens in Portugal.
What's the difference between HS 6402 and 6403 for shoes?
6402 covers footwear with rubber or plastic uppers (and rubber/plastic soles); 6403 covers footwear with leather uppers and outer soles of rubber, plastic, leather or composition leather. The upper material is the deciding factor, not the sole — a shoe with a leather upper and rubber sole is 6403, not 6402.
Do I need to declare footwear brand names accurately on customs invoices?
Yes — several customs authorities specifically cross-check the declared brand name on footwear invoices against supporting documentation as an anti-counterfeiting measure. Inconsistent or missing brand information on footwear shipments is more likely to trigger a customs query than for many other product categories.
Get instant quotes from DHL, UPS, FedEx, DPD and GLS — door-to-door with customs documentation support.
Get a Free Quote →