Heading · Chapter 61 · Section XI, Textiles and textile articles
HS 6115Pantyhose, tights, stockings, socks and other hosiery, including graduated compre ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted
Articles of apparel and clothing accessories, knitted or crocheted
- Customs duty
- 20%
- 13 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- pairs or units
- Duty in China
- 0% to 6%
- On Indian goods
Codes under this heading
9 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 |
|---|---|---|---|---|
| 6115 10 00 | graduated compression hosiery for example, (stockings for varicose veins) | 20% | 5% or 18% | units |
| 6115 21 00 | Of synthetic fibres, measuring per single yarn less than 67 decitex | 20% | 5% or 18% | units |
| 6115 22 00 | Of synthetic fibres, measuring per single yarn less than 67 decitex or more | 20% | 5% or 18% | units |
| 6115 29 | Of other textile materials | 20% | 5% or 18% | units |
| 6115 30 00 | Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex | 20% | 5% or 18% | units |
| 6115 94 00 | Of wool or fine animal hair | 20% | 5% or 18% | pairs |
| 6115 95 00 | Of cotton | 20% | 5% or 18% | pairs |
| 6115 96 00 | Of synthetic fibres | 20% | 5% or 18% | pairs |
| 6115 99 | Of other textile materials | 20% | 5% or 18% | pairs |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 13 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: 13 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 |
|---|---|---|---|
| 6115Special Advance Authorisation | Panty hose, tights, stockings, socks and other hosiery, including graduated compre-ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted | — | — |
| 611501Special Advance Authorisation | Leggings | — | — |
| 61150101Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61150102Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61150103Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61150104Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61150105Special Advance Authorisation | Of Wool | 0.9% | — |
| 61150106Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61150107Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/lycra/elastane | 1.3% | — |
| 61150199Special Advance Authorisation | Of Others | 0.9% | — |
| 611502Special Advance Authorisation | Others | — | — |
| 61150201Special Advance Authorisation | Of Cotton | 1.6% | — |
| 61150202Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.8% | — |
| 61150203Special Advance Authorisation | Of Man Made Fibres | 2.1% | Rs. 26 per Kg |
| 61150204Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61150205Special Advance Authorisation | Of Wool | 0.9% | — |
| 61150206Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61150207Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 1.6% | — |
| 61150299Special Advance Authorisation | Of Others | 0.9% | — |
| 6115 | Panty hose, tights, stockings, socks and other hosiery, including graduated compre-ssion hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted | — | — |
| 611501 | Leggings | — | — |
| 61150101 | Of Cotton | 2.9% | Rs. 12.1 per Piece |
| 61150102 | Of Blend containing Cotton and Man Made Fibre | 3.4% | Rs. 16.9 per Piece |
| 61150103 | Of Man Made Fibres | 1.8% | — |
| 61150104 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 44 per Piece |
| 61150105 | Of Wool | 2.5% | Rs. 21 per Piece |
| 61150106 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 14 per Piece |
| 61150107 | Of Cotton containing 1% or more by weight of spandex/lycra/elastane | 2.9% | Rs. 8.7 per Piece |
| 61150199 | Of Others | 1.8% | — |
| 611502 | Others | — | — |
| 61150201 | Of Cotton | 2.1% | Rs. 25 per Kg |
| 61150202 | Of Blend containing Cotton and Man Made Fibre | 2.4% | Rs. 53 per Kg |
| 61150203 | Of Man Made Fibres | 2.7% | Rs. 35 per Kg |
| 61150204 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 341.7 per Kg |
| 61150205 | Of Wool | 2.5% | Rs. 40 per Kg |
| 61150206 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 43 per Kg |
| 61150207 | Of Cotton containing 1% or more by weight of spandex/lycra/ elastane | 2.1% | Rs. 30 per Kg |
| 61150299 | Of Others | 2.1% | Rs. 8 per Kg |
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: 13 tariff items
China: the same goods (6115)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 13 expired under 6115. 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 |
|---|---|---|---|---|---|---|
| 6115.10.00.00 | Graduated compression hosiery渐紧压袜类 | 3.5%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6115.21.00.00 | Panty hose and tights of synthetic fibres, of single yarn < 67 decitex每根单丝细度<67分特的合成纤维制连裤袜及紧身裤袜 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6115.22.00.00 | Panty hose and tights of synthetic fibres, of single yarn ≥ 67 decitex每根单丝细度≥67分特的合成纤维制连裤袜及紧身裤袜 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6115.29.10.00 | Panty hose and tights, knitted or crocheted, of cotton棉制针织或钩编连裤袜及紧身裤袜 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6115.29.90.00 | Knitted or crocheted panty hose and tights of other textile materials其他纺织材料制针织或钩编连裤袜及紧身裤袜 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6115.30.00.00 | Women's full-length or knee-length stockings of other materials其他材料制女式长统袜或中统袜 | 0%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6115.94.00.00 | Knitted or crocheted wool socks and other hosiery毛制针织或钩编短袜及其他袜类 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6115.95.00.11 | Knitted or crocheted orthopaedic socks of cotton棉制针织或钩编矫正袜 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6115.95.00.19 | Knitted or crocheted cotton socks and other hosiery棉制针织或钩编短袜及其他袜类 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6115.96.00.00 | Socks and other hosiery, of synthetic fibres合纤制短袜及其他袜类 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 6115.99.00.00 | Socks and other hosiery of other textile materials其他纺织材料制短袜及其他袜类 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 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.
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.