Subheading · Chapter 64 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…
HS 6406 10Uppers and parts thereof, other than stiffeners
Footwear, gaiters and the like; parts of such articles › Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
- Customs duty
- 20%
- 5 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3.9%
- On Indian goods
Codes under this subheading
5 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 |
|---|---|---|---|---|
| 6406 10 10 | Embroidered uppers of textile materials | 20% | 18% | kg |
| 6406 10 20 | Leather uppers (prepared) | 20% | 18% | kg |
| 6406 10 30 | Goat lining | 20% | 18% | kg |
| 6406 10 40 | Sheep lining | 20% | 18% | kg |
| 6406 10 90 | Other | 20% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 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: 5 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 207 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 392 | Footwear of sale value not exceeding Rs.2500 per pair | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 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 |
|---|---|---|---|
| 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | — | — |
| 640601 | Leather shoe uppers for adults, namely boots and half boots with or without insoles (socks) | 4% | Rs. 74.4 per Pair |
| 640605 | Leather shoe uppers for adults, other than boots and half boots with or without insoles (socks) | 4% | Rs. 73.1 per Pair |
| 640607 | Leather uppers for boots/half boots/shoes for children with or without insoles (socks) | 4% | Rs. 39.2 per Pair |
| 640609 | Leather sandal uppers with or without insoles (socks) | 3.4% | Rs. 30.4 per Pair |
| 640611 | Leather woven sandal uppers | 3.4% | Rs. 76.6 per Pair |
| 640612 | Leather soles | 3.4% | Rs. 20.4 per Pair |
| 640613 | Leather-cum-synthetic/textile footwear uppers with or without insoles (socks) | 3.4% | Rs. 45.7 per Pair |
| 640614 | Synthetic uppers for footwear with or without insoles (socks) | 3.4% | Rs. 63.2 per Pair |
| 640615 | PU Unit sole | 1.5% | — |
| 640616 | Leather insoles (Leather socks) for adult shoes | 2.5% | Rs. 5.3 per Pair |
| 640618 | Leather gaiters or chaps | 3.4% | Rs. 54.6 per Pair |
| 640619 | Synthetic gaiters or chaps | 1.5% | — |
| 640699 | 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: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 6406 10, and China's below.
China: the same goods (6406 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 6406 10. 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 |
|---|---|---|---|---|---|---|
| 6406.10.00.10 | Uppers and parts thereof, containing skins of endangered wild animals含濒危野生动物皮的鞋面及其零件 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 6406.10.00.90 | Other uppers and parts thereof其他鞋面及其零件 | 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.
Every Chinese code in full
6406.10.00Uppers and parts thereof, other than stiffeners
6406.10.00.10Uppers and parts thereof, containing skins of endangered wild animals含濒危野生动物皮的鞋面及其零件
- Unit
- kg / piece
- 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
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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.Material材质
- 3.Degree of processing (whether shaped)加工程度(是否已成型)
- 4.Use用途
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 7.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
RCEP rates
- Australia
- 11.3%
- Brunei
- 11.3%
- Cambodia
- 11.3%
- Laos
- 11.3%
- Malaysia
- 11.3%
- New Zealand
- 12%
- Singapore
- 11.3%
- Thailand
- 11.3%
- Vietnam
- 11.3%
- Indonesia
- 11.3%
- Philippines
- 11.3%
- Myanmar
- 11.3%
CIQ codes
- 6406100010999Uppers and parts thereof, containing skins of endangered wild animals含濒危野生动物皮的鞋面及其零件
6406.10.00.90Other uppers and parts thereof其他鞋面及其零件
Excluding stiffening and felt articles不包括硬衬及毡呢制品
- Unit
- kg / piece
- 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.Material材质
- 3.Degree of processing (whether shaped)加工程度(是否已成型)
- 4.Use用途
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 7.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
RCEP rates
- Australia
- 11.3%
- Brunei
- 11.3%
- Cambodia
- 11.3%
- Laos
- 11.3%
- Malaysia
- 11.3%
- New Zealand
- 12%
- Singapore
- 11.3%
- Thailand
- 11.3%
- Vietnam
- 11.3%
- Indonesia
- 11.3%
- Philippines
- 11.3%
- Myanmar
- 11.3%
CIQ codes
- 6406100090999Other uppers and parts thereof (excluding stiffeners and felt articles)其他鞋面及其零件(不包括硬衬及毡呢制品)
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.