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Subheading · Chapter 64 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…

HS 6401 10Footwear incorporating a protective metal toe cap

Footwear, gaiters and the like; parts of such articles › Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.

Customs duty
35%
2 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
pairs
Duty in China
5%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 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
6401 10 10Of rubber35%18%pairs
6401 10 90Other35%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 2 tariff items: 35%. 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: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%, or 5% for some goods.
  • Until 21 September 2025 18%, or 12% for some goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 202Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 392Footwear of sale value not exceeding Rs.2500 per pair5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%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
6401Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes1.5%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6401 10, and China's below.

China: the same goods (6401 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 6401 10. 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
6401.10.10.00Waterproof footwear with uppers of rubber and protective metal toecaps橡胶制鞋面的装金属护头的防水鞋靴5%APTA rate, with an APTA certificate of origin10%13%13%None
6401.10.90.00Waterproof footwear with uppers of plastics and protective metal toecaps塑料制鞋面的装金属护头的防水鞋靴5%APTA rate, with an APTA certificate of origin10%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

6401.10.10Waterproof footwear with uppers of rubber and a protective metal toecap

6401.10.10.00Waterproof footwear with uppers of rubber and protective metal toecaps橡胶制鞋面的装金属护头的防水鞋靴

Footwear with uppers not attached to the sole by stitching, riveting, pegging, or similar methods鞋面与鞋底非用缝铆钉旋塞等类似方法连结的

Unit
kg / pair
MFN import duty
10%
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.Type (with metal toecap)款式(装金属护头)
  • 3.Upper material鞋面材料
  • 4.Outer sole material外底材料
  • 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
12%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
9.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
0%
Serbia
4%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
5%
RCEP rates
Australia
18%
Brunei
18%
Cambodia
18%
South Korea
18%
Laos
18%
Malaysia
18%
New Zealand
19.2%
Singapore
18%
Thailand
18%
Vietnam
18%
Japan
18.3%
Indonesia
18%
Philippines
18%
Myanmar
18%
CIQ codes
  • 6401101000999Waterproof footwear with uppers of rubber, incorporating a protective metal toecap (uppers not attached to the sole by stitching, riveting, screwing, or similar methods)橡胶制鞋面的装金属护头的防水鞋靴(鞋面与鞋底非用缝铆钉旋塞等类似方法连结的)

6401.10.90Waterproof footwear with uppers of plastics and a protective metal toecap

6401.10.90.00Waterproof footwear with uppers of plastics and protective metal toecaps塑料制鞋面的装金属护头的防水鞋靴

Footwear with uppers not attached to the sole by stitching, riveting, pegging, or similar methods鞋面与鞋底非用缝铆钉旋塞等类似方法连结的

Unit
kg / pair
MFN import duty
10%
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.Type (with metal toecap)款式(装金属护头)
  • 3.Upper material鞋面材料
  • 4.Outer sole material外底材料
  • 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
12%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
9.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.2%
Serbia
4%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
5%
RCEP rates
Australia
18%
Brunei
18%
Cambodia
18%
South Korea
18%
Laos
18%
Malaysia
18%
New Zealand
19.2%
Singapore
18%
Thailand
18%
Vietnam
18%
Japan
18.3%
Indonesia
18%
Philippines
18%
Myanmar
18%
CIQ codes
  • 6401109000999Waterproof footwear with uppers of plastics, incorporating a protective metal toecap (uppers not attached to the sole by stitching, riveting, screwing, or similar methods)塑料制鞋面的装金属护头的防水鞋靴(鞋面与鞋底非用缝铆钉旋塞等类似方法连结的)

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

Previous6310 90OtherOne level up6401Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.Next6401 92Covering the ankle but not covering the knee

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.