HSN chapter guide
Chapter 64 — Footwear & gaiters
69 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- This Chapter does not cover: (a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles; (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 63.09; (d) Articles of asbestos (heading 68.12); (e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); (f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
- For the purposes of heading 64.06, the term 'parts' does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (classified in their appropriate headings) or buttons or other goods of heading 96.06.
- 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 41.07 and 41.12 to 41.14.
- 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 or 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.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 6401 10 10 | Of rubber | 20% |
| 6401 10 90 | Other | 20% |
| 6401 92 10 | Of rubber | 20% |
| 6401 92 90 | Other | 20% |
| 6401 99 10 | Of rubber | 20% |
| 6401 99 90 | Other | 20% |
| 6402 12 10 | Of rubber | 20% |
| 6402 12 90 | Other | 20% |
| 6402 19 10 | Of rubber | 20% |
| 6402 19 90 | Other | 20% |
| 6402 20 10 | Of rubber | 20% |
| 6402 20 90 | Other | 20% |
| 6402 91 10 | Of rubber | 20% |
| 6402 91 90 | Other | 20% |
| 6402 99 10 | Of rubber | 20% |
| 6402 99 90 | Other | 20% |
| 6403 12 00 | Ski-boots, cross-country ski footwear and snowboard boots | 20% |
| 6403 19 10 | With outer soles of leather | 20% |
| 6403 19 20 | With outer soles of rubber | 20% |
| 6403 19 90 | Other | 20% |
| 6403 20 11 | For men | 20% |
| 6403 20 12 | For women | 20% |
| 6403 20 13 | For children | 20% |
| 6403 20 19 | Other | 20% |
| 6403 20 21 | For men | 20% |
| 6403 20 22 | For women | 20% |
| 6403 20 23 | For children | 20% |
| 6403 20 29 | Others | 20% |
| 6403 20 30 | Of leather soles with embroidered uppers | 20% |
| 6403 20 40 | Kolapuri chappals and similar footwear | 20% |
| 6403 20 90 | Other | 20% |
| 6403 40 00 | Other footwear, incorporating a protective metal toe-cap | 20% |
| 6403 51 11 | For men | 20% |
| 6403 51 12 | For women | 20% |
| 6403 51 13 | For children | 20% |
| 6403 51 19 | Other | 20% |
| 6403 51 90 | Other | 20% |
| 6403 59 10 | For men | 20% |
| 6403 59 20 | For women | 20% |
| 6403 59 30 | For children | 20% |