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

HS 6406 90 20Leather parts other than soles and prepared uppers

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%; Tariff rate
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 3.9%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	20%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Sri Lanka FTA	0%	Sri Lanka
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA	4%	United Arab Emirates
ASEAN–India FTA	5%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA	5%	Malaysia
SAFTA	5%	Sri Lanka
India–Australia ECTA	8.6%	Australia
India–Singapore CECA	10%	Singapore
SAPTA	10%	Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs	12%	Norway
India–EFTA TEPA51/2025-Customs	14.29%	Switzerland, Iceland, Liechtenstein
SAPTA	15%	Sri Lanka
India–Oman CEPA20/2026-Customs	16%	Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.2% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.7% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6406 90, and China's below.

China: the same goods (6406 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 6406 90. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
6406.90.10.00	Other wooden parts of footwear, removable insoles, etc.其他木制鞋靴零件,活动式鞋内底等	3.9%APTA rate, with an APTA certificate of origin	6%	13%	13%	None
6406.90.91.00	Removable insoles, heel cushions and similar articles, of other materials其他材料制活动式鞋内底,跟垫及类似品	3.9%APTA rate, with an APTA certificate of origin	6%	13%	13%	None
6406.90.92.00	Leg-guards, gaiters and similar articles, of other materials, and parts thereof其他材料制护腿、裹腿和类似品及其零件	3.9%APTA rate, with an APTA certificate of origin	6%	13%	13%	None
6406.90.99.00	Other parts of footwear, of other materials其他材料制其他鞋靴零件	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

6406.90.10Other parts of footwear, of wood; removable insoles, heel cushions and similar articles, of wood; gaiters, leggings and similar articles, and parts thereof, of wood

6406.90.10.00Other wooden parts of footwear, removable insoles, etc.其他木制鞋靴零件,活动式鞋内底等

Including heel cushions and similar articles, gaiters, leggings and similar articles, and parts thereof包括跟垫及类似品,护腿、裹腿和类似品及其零件

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: 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: 0%
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: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

6406901000999Other wooden parts of footwear, removable insoles & the like (incl. heel cushions & similar articles, gaiters, leggings & similar articles & parts thereof)其他木制鞋靴零件,活动式鞋内底等(包括跟垫及类似品,护腿、裹腿和类似品及其零件)

6406.90.91Removable insoles, heel cushions and similar articles, of other materials

6406.90.91.00Removable insoles, heel cushions and similar articles, of other materials其他材料制活动式鞋内底,跟垫及类似品

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

6406909100999Removable insoles, heel cushions and similar articles, of other materials其他材料制活动式鞋内底,跟垫及类似品

6406.90.92Leg-guards, gaiters and similar articles, of other materials, and parts thereof

6406.90.92.00Leg-guards, gaiters and similar articles, of other materials, and parts thereof其他材料制护腿、裹腿和类似品及其零件

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: 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: 6%
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

6406909200999Leg-guards, gaiters and similar articles, of other materials, and parts thereof其他材料制护腿、裹腿和类似品及其零件

6406.90.99Parts of footwear, n.e.s., of other materials

6406.90.99.00Other parts of footwear, of other materials其他材料制其他鞋靴零件

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: 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: 6%
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

6406909900999Other parts of footwear, of other materials其他材料制其他鞋靴零件

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

Previous6406 90 10Of wood One level up6406 90Other Next6406 90 30Leather soles

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.