Key takeaways
- HS 6403.40 covers footwear with leather uppers that incorporates a protective metal toe-cap.
- Safety sneakers with textile uppers usually fall under 6404, and synthetic or rubber uppers under 6402 — composite (non-metal) toe caps do not use the metal toe-cap lines.
- Duty and extra tariffs change often (for example US tariffs on China-origin footwear); confirm the exact line with your customs broker.
There is no single HS code for “safety shoes”. The classification depends on the upper material, the outsole and whether the toe cap is metal.
1. The main headings
| HS | Covers | Typical safety styles |
|---|---|---|
| 6403.40 | Footwear with leather uppers, incorporating a protective metal toe-cap | Leather and suede work boots and shoes with steel toe caps |
| 6402 | Uppers and outer soles of rubber or plastics | Synthetic leather or PU upper safety shoes (national lines may separate metal toe caps) |
| 6404 | Textile uppers, rubber or plastic outer soles | Knit and mesh safety sneakers |
| 6401 | Waterproof footwear (sole and upper not stitched or assembled with fasteners) | Moulded safety wellingtons |
2. Composite toe caps
The metal toe-cap subheadings only apply when the toe cap is metal. A shoe with a composite toe cap is classified under the normal subheading for its upper and sole material. If your range mixes steel and composite caps, expect different lines — and possibly different duty rates — for similar-looking shoes.
3. What decides the duty you pay
- The exact line (upper material by surface area, sole material, toe cap, sometimes value per pair).
- Origin and trade agreements.
- Extra measures: the USA has changed its additional tariffs on China-origin footwear several times since 2025; Mexico raised tariffs on footwear from non-FTA countries from 1 January 2026; Brazil applies an anti-dumping duty on Chinese footwear.
4. Who buys China-made safety shoes?
UK customs data for HS 6403.40 (leather safety footwear with metal toe caps) shows China as the largest supplier by value over the last 24 months — about £143 million, against about £26 million from Cambodia, the next source.
5. Practical checklist
- Send your broker the upper material, sole material and toe-cap type of each model.
- Ask for a binding ruling if the volume is large or the classification unclear.
- Check current extra tariffs for your market on the day you confirm the order.
General information, not customs or legal advice.
Our models use a composite (non-metal) toe cap, so the metal toe-cap lines do not apply to them, plus a Kevlar midsole and TPU outsole. Ask us for model details.
Sources
Talk to a safety shoe factory
Send your models, quantities and target market — Rachel replies with FOB prices, stock and MOQ within one business day.
