Subheading · Chapter 61 · Section XI, Textiles and textile articles
HS 6101 90Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6102: other
Articles of apparel and clothing accessories, knitted or crocheted
- Customs duty
- 20%
- 2 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 5.2% to 6.5%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 6101 90 10 | Of silk | 20% | 5% or 18% | units |
| 6101 90 90 | Other | 20% | 5% or 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 388 | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 197 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 12% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6101Special Advance Authorisation | Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103 | — | — |
| 610101Special Advance Authorisation | Of Cotton | 1.3% | — |
| 610102Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 610103Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 610104Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 610105Special Advance Authorisation | Of Wool | 0.9% | — |
| 610106Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 610199Special Advance Authorisation | Of Others | 0.9% | — |
| 6101 | Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103 | — | — |
| 610101 | Of Cotton | 4.1% | Rs. 70.1 per Piece |
| 610102 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 42.9 per Piece |
| 610103 | Of Man Made Fibres | 4.7% | Rs. 60.6 per Piece |
| 610104 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 379 per Piece |
| 610105 | Of Wool | 3.3% | Rs. 131 per Piece |
| 610106 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 95 per Piece |
| 610199 | Of Others | 2.4% | Rs. 64.8 per Piece |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 6101 90, and China's below.
China: the same goods (6101 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 6101 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 6101.90.10.00 | Men's knitted or crocheted overcoats, capes, wind-jackets and similar articles, of wool or fine animal hair羊毛或动物细毛制针织或钩编男式大衣、斗篷、防风衣等 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6101.90.90.00 | Men's overcoats, capes, wind-jackets, etc., of other textile materials其他纺织材料制男大衣、斗篷、防风衣等 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
6101.90.10Men's knitted or crocheted overcoats, hooded anoraks, wind-jackets, etc., of wool
6101.90.10.00Men's knitted or crocheted overcoats, capes, wind-jackets and similar articles, of wool or fine animal hair羊毛或动物细毛制针织或钩编男式大衣、斗篷、防风衣等
Including anoraks, wind-cheaters and similar articles包括防寒短上衣、防风短上衣及类似品
- Unit
- piece / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.method of make (knitted or crocheted)织造方法(针织、钩编)
- 3.Type (overcoats, car-coats, capes, etc.)种类(大衣、短大衣、斗篷等)
- 4.Category (men's)类别(男式)
- 5.Ingredient content成分含量
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Item number货号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 10%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.5%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 18.8%
- Brunei
- 18.8%
- Cambodia
- 18.8%
- South Korea
- 18.8%
- Laos
- 18.8%
- Malaysia
- 18.8%
- New Zealand
- 20%
- Singapore
- 18.8%
- Thailand
- 18.8%
- Vietnam
- 18.8%
- Indonesia
- 18.8%
- Philippines
- 18.8%
- Myanmar
- 18.8%
CIQ codes
- 6101901000301Boys' knitted or crocheted overcoats, car-coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles, of wool or fine animal hair羊毛或动物细毛制针织或钩编男式大衣、斗篷、防风衣等(包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品)(儿童服装)
- 6101901000302Men's knitted or crocheted overcoats, car-coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles, of wool or fine animal hair (including short anoraks, wind-cheaters, short coats, short capes and similar articles) (adult garments (not underwear))羊毛或动物细毛制针织或钩编男式大衣、斗篷、防风衣等(包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品)(成人服装(非内衣))
6101.90.10.10Knitted or crocheted men's wind-cheaters, not hand-made, of wool毛制针织或钩编非手工制男式防风衣Expired
Including anoraks, wind-cheaters and similar articles包括防寒短上衣、防风短上衣及类似品
- Unit
- piece / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.method of make (knitted or crocheted)织造方法(针织、钩编)
- 3.Type (overcoats, car-coats, capes, etc.)种类(大衣、短大衣、斗篷等)
- 4.Category (men's)类别(男式)
- 5.Ingredient content成分含量
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Item number货号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 15%
- Georgia
- 0%
- Mauritius
- 15%
RCEP rates
- Australia
- 23.8%
- Brunei
- 23.8%
- Cambodia
- 23.8%
- Laos
- 23.8%
- Malaysia
- 23.8%
- New Zealand
- 23.8%
- Singapore
- 23.8%
- Thailand
- 23.8%
- Vietnam
- 23.8%
CIQ codes
- 6101901010999Non-hand-made knitted or crocheted men's wind-jackets of wool (incl. anoraks, wind-cheaters and similar articles)毛制针织或钩编非手工制男式防风衣(包括防寒短上衣、防风短上衣及类似品)
6101.90.10.90Other men's knitted or crocheted overcoats, capes, wind-cheaters, etc., of wool毛制针织或钩编其他男大衣、斗篷、防风衣等Expired
Including anoraks, wind-cheaters, car-coats, capes, cloaks and similar articles包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品
- Unit
- piece / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.method of make (knitted or crocheted)织造方法(针织、钩编)
- 3.Type (overcoats, car-coats, capes, etc.)种类(大衣、短大衣、斗篷等)
- 4.Category (men's)类别(男式)
- 5.Ingredient content成分含量
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Item number货号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 15%
- Georgia
- 0%
- Mauritius
- 15%
RCEP rates
- Australia
- 23.8%
- Brunei
- 23.8%
- Cambodia
- 23.8%
- Laos
- 23.8%
- Malaysia
- 23.8%
- New Zealand
- 23.8%
- Singapore
- 23.8%
- Thailand
- 23.8%
- Vietnam
- 23.8%
CIQ codes
- 6101901090999Other men's knitted or crocheted overcoats, capes, wind-cheaters, etc., of wool (incl. anoraks, wind-jackets, car-coats, cloaks and similar articles)毛制针织或钩编其他男大衣、斗篷、防风衣等(包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品)
6101.90.90Other knitted or crocheted men's overcoats, car-coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles, of textile materials
6101.90.90.00Men's overcoats, capes, wind-jackets, etc., of other textile materials其他纺织材料制男大衣、斗篷、防风衣等
Including anoraks, wind-cheaters, car-coats, capes, cloaks and similar articles包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品
- Unit
- piece / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.method of make (knitted or crocheted)织造方法(针织、钩编)
- 3.Type (overcoats, car-coats, capes, etc.)种类(大衣、短大衣、斗篷等)
- 4.Category (men's)类别(男式)
- 5.Ingredient content成分含量
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Item number货号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 8.8%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 3.2%
- Ecuador
- 0%
- Serbia
- 6.4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5.2%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 8.8%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6101909000999Other men's overcoats, capes, wind-jackets, etc., of other textile materials (including car-coats, wind-cheaters, short overcoats, short capes and similar articles)其他纺织材料制男大衣、斗篷、防风衣等(包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.