Heading · Chapter 63 · Section XI, Textiles and textile articles
HS 6304Other furnishing articles, excluding those of heading 9403
Other made up textile articles; sets; worn clothing and worn textile articles; rags
- Customs duty
- 10%
- 30 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 6%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
7 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 |
|---|---|---|---|---|
| 6304 11 00 | Knitted or crocheted | 10% | 0%, 5% or 18% | units |
| 6304 19 | other | 10% | 0%, 5% or 18% | units |
| 6304 20 00 | Bed nets specified in Sub-heading Note 1 to this Chapter | 10% | 0%, 5% or 18% | units |
| 6304 91 | Knitted or crocheted | 10% | 0%, 5% or 18% | units |
| 6304 92 | Not knitted or crocheted, of cotton | 10% | 0%, 5% or 18% | units |
| 6304 93 00 | Not knitted or crocheted, of synthetic fibres | 10% | 0%, 5% or 18% | units |
| 6304 99 | Not knitted or crocheted, of other textile material | 10% | 0%, 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 30 tariff items: 10%. 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: 29 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 149 | Indian National Flag | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 390 | Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 199 | Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5% or 12% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 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 |
|---|---|---|---|
| 6304 | Other furnishing articles, excluding those of heading 9404 | — | — |
| 630401 | Of Cotton | 3% | Rs. 68.9 per Kg |
| 630402 | Of Blend containing Cotton and Man Made Fibre | 2.6% | Rs. 19 per Kg |
| 630403 | Of Man Made Fibres | 2.2% | Rs. 23 per Kg |
| 630404 | Of Silk (other than containing Noil silk) | 3.5% | Rs. 435.7 per Kg |
| 630499 | Of Others | 1.5% | — |
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: 29 tariff items
China: the same goods (6304)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 29 in force and 49 expired under 6304. 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 |
|---|---|---|---|---|---|---|
| 6304.11.21.00 | Hand-knitted bedspreads手工针织床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.11.29.00 | Bedspreads, not hand-knitted非手工针织床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.11.31.00 | Hand-crocheted bedspreads手工钩编床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.11.39.00 | Bedspreads, not hand-crocheted非手工钩编床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.19.10.00 | Bedspreads, not knitted or crocheted, of silk or silk waste丝及绢丝制非针织非钩编床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.19.21.00 | Bedspreads, of cotton or flax, not knitted or crocheted, embroidered棉或麻制非针织非钩编刺绣床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.19.29.00 | Other bedspreads, not knitted or crocheted, of cotton or flax棉或麻制其他非针织非钩编床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.19.31.00 | Embroidered bedspreads, not knitted or crocheted, of man-made fibres化纤制非针织非钩编刺绣床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.19.39.00 | Other bedspreads, not knitted or crocheted, of man-made fibres化纤制其他非针织非钩编床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.19.91.10 | Embroidered bedspreads of wool, not knitted or crocheted毛制非针织非钩编刺绣床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.19.91.90 | Bedspreads, embroidered, not knitted, of other textile materials其他纺织材料制非针织刺绣床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.19.99.10 | Other bedspreads of wool, not knitted or crocheted毛制其他非针织非钩编床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.19.99.90 | Other bedspreads, of other materials, not knitted or crocheted其他材料制非针织非钩编其他床罩 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.20.10.00 | Mosquito nets of heading subheading note 1 to this chapter, hand-made手工制的本章子目注释一所列的蚊帐 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | S |
| 6304.20.90.00 | Other mosquito nets of subheading note 1 to this chapter其他本章子目注释一所列的蚊帐 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | S |
| 6304.91.21.00 | Other ornamental articles, hand-knitted手工针织其他装饰制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.91.29.00 | Other ornamental articles, not hand-knitted非手工针织其他装饰制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.91.31.00 | Other ornamental articles, hand-crocheted手工钩编的其他装饰制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.91.39.00 | Other ornamental articles, not hand-crocheted非手工钩编的其他装饰制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.92.10.00 | Other embroidered ornamental articles, of cotton, not knitted棉制非针织的其他刺绣装饰制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.92.90.00 | Other ornamental articles of cotton, not knitted or crocheted棉制非针织或钩编的其他装饰制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.93.10.00 | Other embroidered ornamental articles of synthetic fibres合成纤维制其他刺绣装饰制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.93.90.00 | Other non-knitted ornamental articles of synthetic fibres合纤制其他非针织装饰制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.99.10.00 | Ornamental articles of silk or silk waste, not knitted or crocheted丝及绢丝制非针织非钩编的装饰制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.99.21.10 | Other embroidered ornamental articles, of flax or ramie, not knitted亚麻或苎麻非针织其他刺绣装饰品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.99.21.90 | Other embroidered ornamental articles, of flax, not knitted or crocheted其他麻制非针织其他刺绣装饰品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.99.29.10 | Other ornamental articles, of flax or ramie, not knitted亚麻或苎麻制其他非针织的装饰品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.99.29.90 | Other ornamental articles, of flax, not knitted or crocheted其他麻制其他非针织的装饰制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6304.99.90.00 | Ornamental articles of other textile materials, not knitted or crocheted其他纺织材料制非针织非钩编装饰品 | 6%MFN rate (no APTA concession on this line) | 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.