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Subheading · Chapter 63 · Section XI, Textiles and textile articles

HS 6304 99Not knitted or crocheted, of other textile material

Other made up textile articles; sets; worn clothing and worn textile articles; rags › Other furnishing articles, excluding those of heading 9403

Customs duty
10%
4 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 codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
6304 99 10Silk cushion covers10%0%, 5% or 18%units
6304 99 91Of silk, Handloom10%0%, 5% or 18%units
6304 99 92Of wool, Handloom10%0%, 5% or 18%units
6304 99 99Other10%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 4 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: 4 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

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 149Indian National FlagNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 390Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 199Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags]18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 5% or 12%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250%, 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
6304Other furnishing articles, excluding those of heading 9404——
630401Of Cotton3%Rs. 68.9 per Kg
630402Of Blend containing Cotton and Man Made Fibre2.6%Rs. 19 per Kg
630403Of Man Made Fibres2.2%Rs. 23 per Kg
630404Of Silk (other than containing Noil silk)3.5%Rs. 435.7 per Kg
630499Of Others1.5%—

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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6304 99, and China's below.

China: the same goods (6304 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 5 expired under 6304 99. 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
6304.99.10.00Ornamental 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
6304.99.21.10Other 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
6304.99.21.90Other 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
6304.99.29.10Other 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
6304.99.29.90Other 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
6304.99.90.00Ornamental 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.

Every Chinese code in full

6304.99.10Other ornamental textile articles, of silk or silk waste, not knitted or crocheted

6304.99.10.00Ornamental 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

Containing noil silk products, containing 85% or more by weight of silk含绢丝制品,含丝85%及以上

Unit
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.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
  • 6304991000999Ornamental 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
6304.99.10.10Ornamental articles of silk, not knitted or crocheted丝制非针织非钩编的装饰制品Expired

Containing noil silk products, containing 85% or more by weight of silk含绢丝制品,含丝85%及以上

Unit
kg
MFN import duty
6%
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.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
1.4%
Iceland
0%
Australia
0%
South Korea
2.8%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
12.7%
CIQ codes
  • 6304991010999Silk non-knitted or non-crocheted ornamental articles (incl. noil silk, containing >=85% silk)丝制非针织非钩编的装饰制品(含绢丝制品,含丝85%及以上)
6304.99.10.90Ornamental articles of silk, not knitted or crocheted丝制非针织非钩编的装饰制品Expired

Containing noil silk products, containing < 85% silk含绢丝制品,含丝85%以下

Unit
kg
MFN import duty
6%
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.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
1.4%
Iceland
0%
Australia
0%
South Korea
2.8%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
12.7%
CIQ codes
  • 6304991090999Ornamental articles of silk, not knitted or crocheted (incl. articles of noil silk, containing <85% silk)丝制非针织非钩编的装饰制品(含绢丝制品,含丝85%以下)

6304.99.21Other embroidered ornamental textile articles, of flax

6304.99.21.10Other embroidered ornamental articles, of flax or ramie, not knitted亚麻或苎麻非针织其他刺绣装饰品

Containing not crocheted articles含非钩编制品

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
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
  • 6304992110999Other non-knitted or crocheted embroidered ornamental articles of flax or ramie亚麻或苎麻非针织其他刺绣装饰品(含非钩编制品)
6304.99.21.90Other embroidered ornamental articles, of flax, not knitted or crocheted其他麻制非针织其他刺绣装饰品

Including not crocheted包括非钩编的

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
  • 6304992190999Other non-knitted or crocheted embroidered ornamental articles of flax其他麻制非针织其他刺绣装饰品(包括非钩编的)

6304.99.29Other ornamental textile articles, of flax, not knitted or crocheted

6304.99.29.10Other ornamental articles, of flax or ramie, not knitted亚麻或苎麻制其他非针织的装饰品

Containing not crocheted articles含非钩编制品

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
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
  • 6304992910999Other non-knitted or crocheted ornamental articles of flax or ramie亚麻或苎麻制其他非针织的装饰品(含非钩编制品)
6304.99.29.90Other ornamental articles, of flax, not knitted or crocheted其他麻制其他非针织的装饰制品

Containing not crocheted articles含非钩编制品

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
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
  • 6304992990999Other non-knitted or crocheted ornamental articles of flax其他麻制其他非针织的装饰制品(含非钩编制品)

6304.99.90Other unspecified ornamental textile articles, of other textile materials, not knitted or crocheted

6304.99.90.00Ornamental 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
Unit
kg
MFN import duty
6%
Provisional import duty
None
General import duty
100%
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
  • 6304999000999Ornamental 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
6304.99.90.10Non-knitted or crocheted ornamental articles of wool or fine animal hair毛制非针织非钩编装饰制品(羊毛或动物细毛制 )Expired

Of wool or fine animal hair羊毛或动物细毛制

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
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6304999010999Non-knitted or crocheted ornamental articles of wool or fine animal hair毛制非针织非钩编装饰制品(羊毛或动物细毛制)
6304.99.90.20Ornamental articles, of man-made fibres, not knitted or crocheted人造纤维制非针织非钩编装饰品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
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6304999020999Ornamental articles, of man-made fibres, not knitted or crocheted人造纤维制非针织非钩编装饰品
6304.99.90.90Ornamental articles, of other textile materials, not knitted or crocheted其他材料制非针织非钩编装饰品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
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
2.8%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%
CIQ codes
  • 6304999090999Ornamental articles, of other textile materials, not knitted or crocheted其他材料制非针织非钩编装饰品

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