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Tariff item · Chapter 61 · Section XI, Textiles and textile articles

HS 6104 61 00Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted: of wool or fine animal hair

Articles of apparel and clothing accessories, knitted or crocheted › Of wool or fine animal hair

Customs duty
20%
Tariff rate
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
3.9%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate20%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–EFTA TEPA51/2025-Customs0%Switzerland, Iceland, Liechtenstein, Norway
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA8%Sri Lanka
India–Australia ECTA8.6%Australia
SAPTA10%Bangladesh, Bhutan, Maldives, Nepal

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

"*Import of all woolen textiles / blended textiles will be governed by notification no.cer (18)/99-clb dated 7th march, 1988 read with the textile (development & regulation) order, 2001.and the essential commodities act, 1955 can be accessed from the website of the ministry of consumer affairs, food and public distribution.refer gen note 11 of policy.*Consignments to be accompanied by a PSIC from accredited laboratory certifying the composition of the woolen textile & blends, certificate of origin and certificate from the brand owners certifying the genuineness of the product & markings thereon as also the authority to use their brand names**Import of textile and textile articles requires PSIC from accredited lab of exporting country/ valid test report of TC or CSRTI to ensure absence of prohibited hazardous dyes .testing for presence of azo dyes is exempted for imports from EU, Serbia, Poland, Denmark, Australia, Canada, Japan, south korea and united kingdom only and not for other countries. ref-gen note 10 of policy & DGFT public notice no. 14/2023 dt. 14.06.2023**ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt para 19 introduced in general notes regarding import policy under ITC(HS) 2022 regulating the import of certain goods from bangladesh to india with port restrictions as stated in para 1. exempted goods refer para 2 and 3*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 388Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 197Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 12%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
6104Special Advance AuthorisationWomen's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted——
610401Special Advance AuthorisationSuits (combination comprising of at least one trouser and one jacket)——
61040101Special Advance AuthorisationOf Cotton1.3%—
61040102Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre1.3%—
61040103Special Advance AuthorisationOf Man Made Fibres1.3%—
61040104Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
61040105Special Advance AuthorisationOf Wool0.9%—
61040106Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
61040199Special Advance AuthorisationOf Others0.9%—
610402Special Advance AuthorisationJackets, blazers——
61040201Special Advance AuthorisationOf Cotton1.3%—
61040202Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre1.3%—
61040203Special Advance AuthorisationOf Man Made Fibres1.3%—
61040204Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
61040205Special Advance AuthorisationOf Wool0.9%—
61040206Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
61040207Special Advance AuthorisationOf Cotton containing 1% or more by weight of spandex/ lycra/elastane1.3%—
61040299Special Advance AuthorisationOf Others0.9%—
610403Special Advance AuthorisationDresses/frocks, skirts, divided skirts, trousers, full pants——
61040301Special Advance AuthorisationOf Cotton1.3%—
61040302Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre1.3%—
61040303Special Advance AuthorisationOf Man Made Fibres1.3%—
61040304Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
61040305Special Advance AuthorisationOf Wool0.9%—
61040306Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
61040307Special Advance AuthorisationOf Cotton containing 1% or more by weight of spandex/ lycra/elastane1.3%—
61040399Special Advance AuthorisationOf Others0.9%—
610404Special Advance AuthorisationOthers (including capri/three- fourth pants and ensembles)——
61040401Special Advance AuthorisationOf Cotton1.3%—
61040402Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre1.3%—
61040403Special Advance AuthorisationOf Man Made Fibres1.3%—
61040404Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
61040405Special Advance AuthorisationOf Wool0.9%—
61040406Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
61040407Special Advance AuthorisationOf Cotton containing 1% or more by weight of spandex/ lycra/elastane1.3%—
61040499Special Advance AuthorisationOf Others0.9%—
6104Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted——
610401Suits (combination comprising of at least one trouser and one jacket)——
61040101Of Cotton3.1%Rs. 100.9 per Piece
61040102Of Blend containing Cotton and Man Made Fibre3.5%Rs. 65.9 per Piece
61040103Of Man Made Fibres3.9%Rs. 124 per Piece
61040104Of Silk (other than containing Noil silk)5.1%Rs. 695.2 per Piece
61040105Of Wool3.3%Rs. 229 per Piece
61040106Of Blend containing Wool and Man Made Fibre3%Rs. 145 per Piece
61040199Of Others3%Rs. 67 per Piece
610402Jackets, blazers——
61040201Of Cotton3.1%Rs. 69.9 per Piece
61040202Of Blend containing Cotton and Man Made Fibre3.5%Rs. 37.3 per Piece
61040203Of Man Made Fibres3.9%Rs. 92 per Piece
61040204Of Silk (other than containing Noil silk)5.1%Rs. 379 per Piece
61040205Of Wool3.3%Rs. 131 per Piece
61040206Of Blend containing Wool and Man Made Fibre3%Rs. 95 per Piece
61040207Of Cotton containing 1% or more by weight of spandex/ lycra/elastane3.1%Rs. 31 per Piece
61040299Of Others3%Rs. 31 per Piece
610403Dresses/frocks, skirts, divided skirts, trousers, full pants——
61040301Of Cotton2.9%Rs. 31 per Piece
61040302Of Blend containing Cotton and Man Made Fibre3.4%Rs. 28.6 per Piece
61040303Of Man Made Fibres1.8%—
61040304Of Silk (other than containing Noil silk)5.1%Rs. 316.2 per Piece
61040305Of Wool2.5%Rs. 98 per Piece
61040306Of Blend containing Wool and Man Made Fibre2.6%Rs. 50 per Piece
61040307Of Cotton containing 1% or more by weight of spandex/ lycra/elastane3%Rs. 22.1 per Piece
61040399Of Others1.8%—
610404Others (including capri/three-fourth pants and ensembles)——
61040401Of Cotton2.8%Rs. 21.3 per Piece
61040402Of Blend containing Cotton and Man Made Fibre3.4%Rs. 33.5 per Piece
61040403Of Man Made Fibres1.9%—
61040404Of Silk (other than containing Noil silk)5.1%Rs. 63.8 per Piece
61040405Of Wool2.5%Rs. 39 per Piece
61040406Of Blend containing Wool and Man Made Fibre2.6%Rs. 25.3 per Piece
61040407Of Cotton containing 1% or more by weight of spandex/ lycra/elastane2.8%Rs. 16.4 per Piece
61040499Of Others1.4%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
  • RoSCTL (garments and made-ups): In force until 31 Dec 2026: the rate depends on the garment and its fibres, in the table below.
RoSCTL rates that can apply to this code
RoSCTL itemGoodsState + centralCap
61040305For this codeDresses/frocks, skirts, divided skirts, trousers, full pants: Of Wool2.65% + 2.1% = 4.75%Fabric imported duty free (Special AA): 1.37% + 1.08%Rs. 65.8 per piece + Rs. 52.1 per piece
61040306On a conditionDresses/frocks, skirts, divided skirts, trousers, full pants: Of Blend containing Wool and Man Made FibreIf trousers or full pants; a blend containing wool and man-made fibre2.65% + 2.1% = 4.75%Fabric imported duty free (Special AA): 1.37% + 1.08%Rs. 48.8 per piece + Rs. 38.6 per piece
61040405On a conditionOthers (including capri/three-fourth pants and ensembles): Of WoolIf shorts, breeches, bib and brace overalls, or capri or three-fourth pants2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08%Rs. 19.3 per piece + no cap
61040406On a conditionOthers (including capri/three-fourth pants and ensembles): Of Blend containing Wool and Man Made FibreIf shorts, breeches, bib and brace overalls, or capri or three-fourth pants; a blend containing wool and man-made fibre2.1% + 1.7% = 3.8%Fabric imported duty free (Special AA): 1.37% + 1.08%Rs. 19.3 per piece + no cap

The rebate is the state part plus the central part, each the lower of its rate on the FOB value and its cap on the quantity. Rates of notification 14/26/2016-IT (Vol.II) of 08.03.2019, continued unchanged since; FIBC as revised on 01.10.2024. The rate follows the actual fibre mix, which an 8-digit code does not record: claim the item that describes your goods.

Clearance by other agencies

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*AS PER S.NO 3 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF DRESS MATERIALS/READYMADE GARMENTS FABRICS/TEXTILE ITEMS WITH IMPRINTS OF EXCERPTS OR VERSES OF THE HOLY QURAN IS RESTRICTED.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6104 61, and China's below.

China: the same goods (6104 61)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 3 expired under 6104 61. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
6104.61.00.00Knitted or crocheted women's long trousers, bib and brace overalls, breeches and shorts of wool毛制针织或钩编女长裤、护胸背带工装裤、马裤及短裤3.9%APTA rate, with an APTA certificate of origin6%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

6104.61.00Women's knitted or crocheted trousers of wool

6104.61.00.00Knitted or crocheted women's long trousers, bib and brace overalls, breeches and shorts of wool毛制针织或钩编女长裤、护胸背带工装裤、马裤及短裤
Unit
piece / kg
MFN import duty
6%
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.Types (trousers, bib and brace overalls, breeches, shorts, etc.)种类(长裤、护胸背带工装裤、马裤、短裤等)
  • 4.Category (women's)类别(女式)
  • 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%
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
0%
Ecuador
0%
Serbia
4.8%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
3.9%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
8%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.7%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6104610000101Women's knitted or crocheted long trousers, bib and brace overalls, breeches and shorts of wool (knitted children's wear)毛制针织或钩编女长裤、护胸背带工装裤、马裤及短裤(针织童装)
  • 6104610000999Women's knitted or crocheted long trousers, bib and brace overalls, breeches and shorts of wool (knitted trousers)毛制针织或钩编女长裤、护胸背带工装裤、马裤及短裤(针织裤子)
6104.61.00.10Women's knitted or crocheted wool bib and brace overalls毛制针织或钩编女护胸背带工装裤Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
3.9%
Chile
0%
Pakistan
8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.2%
Iceland
0%
Australia
0%
South Korea
4.8%
Georgia
0%
Mauritius
12.8%
CIQ codes
  • 6104610010999Women's knitted or crocheted wool bib and brace overalls毛制针织或钩编女护胸背带工装裤
6104.61.00.20Knitted or crocheted women's long trousers, breeches of wool (incl. girls' sizes 7-16)毛制针织或钩编女长裤、马裤(包括女童7-16号 )Expired

Including girls' sizes 7-16包括女童7-16号

Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
3.9%
Chile
0%
Pakistan
8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.2%
Iceland
0%
Australia
0%
South Korea
4.8%
Georgia
0%
Mauritius
12.8%
CIQ codes
  • 6104610020101Women's knitted or crocheted long trousers, breeches of wool (incl. girls' sizes 7-16) (knitted trousers)毛制针织或钩编女长裤、马裤(包括女童7-16号)(针织裤子)
  • 6104610020102Women's knitted or crocheted long trousers, breeches of wool (incl. girls' sizes 7-16) (knitted children's wear)毛制针织或钩编女长裤、马裤(包括女童7-16号)(针织童装)
6104.61.00.90Other knitted or crocheted women's trousers of wool (including shorts and other girls' trousers)毛制针织或钩编其他女裤(包括短裤及其他女童裤 )Expired

Including shorts and other girls' trousers包括短裤及其他女童裤

Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
3.9%
Chile
0%
Pakistan
8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3.2%
Iceland
0%
Australia
0%
South Korea
4.8%
Georgia
0%
Mauritius
12.8%
CIQ codes
  • 6104610090101Other women's knitted or crocheted trousers of wool (incl. shorts and other girls' trousers) (knitted trousers)毛制针织或钩编其他女裤(包括短裤及其他女童裤)(针织裤子)
  • 6104610090102Other women's knitted or crocheted trousers of wool (incl. shorts and other girls' trousers) (knitted children's wear)毛制针织或钩编其他女裤(包括短裤及其他女童裤)(针织童装)

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

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.