HSN code CHAPTER-64
Footwear, gaiters and the like, parts of such articles
The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.
Notes:
1. This Chapter does not cover:
(a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) worn footwear of heading 6309 00 00;
(d) articles of asbestos (heading 6812 00 00);
(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021 00 00); or
(f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 6406 00 00, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606 00 00.
3. For the purposes of this Chapter:
(a) the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term "leather" refers to the goods of headings 4107 00 00 and 4112 00 00 to 4114 00 00.
4. Subject to Note 3 to this Chapter:
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories of reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
HSN Code Description of goods
HSN code 6401 Waterproof footwear with outer soles and uppers of rubber
or of plastics, the uppers of which are neither fixed to the
sole nor assembled by stitching, riveting, nailing, screwing,
plugging or similar processes
HSN code 6401 10 00 Footwear incorporating a protective metal toe- cap
6401 10 10 --- Of rubber
6401 10 90 --- Other
Other footwear
6401 92 -- Covering the ankle but not covering the knee :
6401 92 10 --- Of rubber
6401 92 90 --- Other
6401 99 -- Other :
6401 99 10 --- Of rubber
6401 99 90 --- Other
HSN code 6402 Other footwear with outer soles and uppers of rubber or
plastics
Sports footwear
6402 12 -- Ski-boots, cross-country ski footwear and
snowboard boots :
6402 12 10 --- Of rubber
6402 12 90 --- Other
6402 19 -- Other :
6402 19 10 --- Of rubber
6402 19 90 --- Other
HSN code 6402 20 Footwear with upper straps or thongs assembled to the sole by
means of plugs
6402 20 10 --- Of rubber
6402 20 90 --- Other
Other footwear
6402 91-- Covering the ankle :
6402 91 10 --- Of rubber
6402 91 90 --- Other
6402 99 -- Other :
6402 99 10 --- Of rubber
6402 99 90 --- Other
HSN code 6403 Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of leather
Sports footwear
6403 12 00 -- Ski-boots, cross-country ski footwear and
snowboard boots
6403 19 -- Other :
6403 19 10 --- With outer soles of leather
6403 19 20 --- With outer soles of rubber
6403 19 90 --- Other
HSN code 6403 20 Footwear with outer soles of leather, and uppers which consist
of leather straps across the instep and around the big toe
--- All leather, closed toe :
6403 20 11 ---- For men
6403 20 12 ---- For women
6403 20 13 ---- For children
6403 20 19 ---- Other
--- All leather, open toe :
6403 20 21 ---- For men
6403 20 22 ---- For women
6403 20 23 ---- For children
6403 20 29 ---- Others
6403 20 30 --- Of leather soles with embroidered uppers
6403 20 40 --- Kolapuri chappals and similar footwear
6403 20 90 --- Other
6403 40 00 - Other footwear, incorporating a protective
metal toe-cap
Other footwear, with outer soles of leather
6403 51-- Covering the ankle :
--- All leather shoes :
6403 51 11 ---- For men
6403 51 12 ---- For women
6403 51 13 ---- For children
6403 51 19 ---- Other
6403 51 90 --- Other
6403 59 -- Other :
6403 59 10 --- For men
6403 59 20 --- For women
6403 59 30 --- For children
6403 59 90 --- Other
Other footwear
6403 91-- Covering the ankle :
6403 91 10 --- Leather boots and other footwear with rubber sole
6403 91 20 --- Leather footwear with plastic and synthetic sole
6403 91 90 --- Other
6403 99 -- Other :
6403 99 10 --- Leather sandals with rubber sole
6403 99 20 --- Leather sandals with plastic or synthetic sole
6403 99 90 --- Other
HSN code 6404 Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials
Footwear with outer soles of rubber or plastics:
HSN code 6404 11 Sports footwear; tennis shoes, basketball shoes, gym shoes,
training shoes and the like
6404 11 10 --- Of rubber sole with canvas upper
6404 11 20 --- Of rubber sole with leather cloth uppers
6404 11 90 --- Other
HSN code 6404 19 Other
6404 19 10 --- Of rubber sole with canvas upper
6404 19 20 --- Of rubber sole with leather cloth uppers
6404 19 90 --- Other
HSN code 6404 20 00 Footwear with outer soles of leather or composition leather
HSN code 6405 Other footwear
6405 10 00 - With uppers of leather or composition leather
6405 20 00 - With uppers of textile materials
6405 90 00 - Other
HSN code 6406 Parts of footwear (including uppers whether or not
attached to soles other than outer soles); removable insoles,
heel cushions and similar articles; gaiters, leggings
and similar articles, and parts thereof.
6406 10 - Uppers and parts thereof, other
than stiffeners :
6406 10 10 --- Embroidered uppers of textile materials
6406 10 20 --- Leather uppers (prepared)
6406 10 30 --- Goat lining
6406 10 40 --- Sheep lining
6406 10 90 --- Other
6406 20 00 - Outer soles and heels,of rubber or plastics
6406 90 - Other:
6406 90 10 - - - Of wood
6406 90 20 - - - Leather parts other than soles and prepared uppers
6406 90 30 - - - Leather soles
6406 90 40 - -- Gaiters,leggings and similar articles
6406 90 50 - - - Parts of gaiters,leggings and similar articles
6406 90 90 - -- Other
Click here to know GST rate on Goods and Services
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
Useful Information about GST:
Migration procedures for existing VAT payers to GST online in India
Refund of GST paid in India, FAQ
4 Conditions when applying for refund of Input Tax Credit (ITC) under GST
Enrolling an existing VAT taxpayers at the GST Common Portal
Difference between types of goods and services and types of GST
4 types of Goods and Services in India for GST rate
Difference between IGST on International goods and IGST on domestic goods.
Navigation controls to enrol with GST in India for existing VAT payers in India How is IGST calculated under Imports?
How is IGST rate on imports treated?
How to register a Digital Signature Certificate under GST in India. GST and e-Commerce Business, FAQ
Definition of E-Commerce under GST
How to identify the steps in enrolment process of a tax payer at the GST common portal.
TDS under GST, Frequently Asked Questions
Does Interest attract on GST Tax payment delay?
Step by step procedure to login with GST common portal in India
Mechanism of Payment of GST tax in India
Levy of late fee for GST Tax returns filing in India
I pay Service Tax on my services. But I am not sure how do I pay the new GST?
Useful Information about Export and Import:
What is the difference between High sea sales and imports
What is the difference between re-exports and re-imports
How does First Appraisement system of import customs clearance procedures work?
How does Letter of Credit work?
How does Bill of Lading work in DP payment terms?
How does STP units work in India?
What is VACIS exam in US import customs clearance
The term FCL. What is FCL means
How does a Running bond work?
Travelers to India under import duty exemption, Frequently Asked Questions Part 2
Triangular shipment
Types of Insurance Documents.
What is VACIS exam in US import customs clearance
When can an exporter release bill of lading from shipping company?
When does exporter get EP copy of shipping bill after customs clearance
Terms of Payment in Export and Import
Terms Used in Marine Insurance