Subheading · Chapter 63 · Section XI, Textiles and textile articles
HS 6304 92Not knitted or crocheted, of cotton
Other made up textile articles; sets; worn clothing and worn textile articles; rags › Other furnishing articles, excluding those of heading 9403
- Customs duty
- 10%
- 15 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
Codes under this subheading
15 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 92 11 | Of Handloom | 10% | 0%, 5% or 18% | units |
| 6304 92 19 | Other | 10% | 0%, 5% or 18% | units |
| 6304 92 21 | Of Handloom | 10% | 0%, 5% or 18% | units |
| 6304 92 29 | Other | 10% | 0%, 5% or 18% | units |
| 6304 92 31 | Of Handloom | 10% | 0%, 5% or 18% | units |
| 6304 92 39 | Other | 10% | 0%, 5% or 18% | units |
| 6304 92 41 | of Handloom | 10% | 0%, 5% or 18% | units |
| 6304 92 49 | Other | 10% | 0%, 5% or 18% | units |
| 6304 92 50 | Terry towel | 10% | 0%, 5% or 18% | units |
| 6304 92 60 | Towels, other than terry towel | 10% | 0%, 5% or 18% | units |
| 6304 92 70 | Mosquito nets | 10% | 0%, 5% or 18% | units |
| 6304 92 81 | Of Handloom | 10% | 0%, 5% or 18% | units |
| 6304 92 89 | Other | 10% | 0%, 5% or 18% | units |
| 6304 92 91 | Of Handloom | 10% | 0%, 5% or 18% | units |
| 6304 92 99 | Other | 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 15 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: 14 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: 14 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 6304 92, and China's below.
China: the same goods (6304 92)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 6304 92. 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 |
|---|---|---|---|---|---|---|
| 6304.92.10.00 | 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 |
- 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
6304.92.10Other embroidered ornamental textile articles, of cotton
6304.92.10.00Other embroidered ornamental articles, of cotton, not knitted棉制非针织的其他刺绣装饰制品
Not crocheted非钩编
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 90%
- 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.For decorative use是否装饰用
- 3.Weaving method (knitted, crocheted, not knitted or crocheted, hand-knitted, etc.)织造方法(针织、钩编、非针织或非钩编、针织手工等)
- 4.Ingredient content成分含量
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Item number货号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 7%
- 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
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 7.6%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6304921000999Other embroidered ornamental articles, of cotton, not knitted (not crocheted)棉制非针织的其他刺绣装饰制品(非钩编)
6304.92.90Unspecified ornamental textile articles, of cotton, not knitted or crocheted
6304.92.90.00Other ornamental articles of cotton, not knitted or crocheted棉制非针织或钩编的其他装饰制品
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 90%
- 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.For decorative use是否装饰用
- 3.Weaving method (knitted, crocheted, not knitted or crocheted, hand-knitted, etc.)织造方法(针织、钩编、非针织或非钩编、针织手工等)
- 4.Ingredient content成分含量
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Item number货号
- 7.GTIN
- 8.CAS
- 9.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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 7.6%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6304929000999Other ornamental articles of cotton, not knitted or crocheted棉制非针织或钩编的其他装饰制品
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.