Tariff item · Chapter 61 · Section XI, Textiles and textile articles

HS 6101 90 90Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6102: other

Articles of apparel and clothing accessories, knitted or crocheted

Customs duty: 20%; Tariff rate
GST now: 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 5.2% to 6.5%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 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)	5% or 18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
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–EFTA TEPA51/2025-Customs	0%	Switzerland, Iceland, Liechtenstein, Norway
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Oman CEPA20/2026-Customs	0%	Oman
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
India–Australia ECTA	8.6%	Australia
SAPTA	10%	Bangladesh, Bhutan, Maldives, Nepal

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

Central Silk Technonogical Research Institute (CSTRI): a clearance or certificate before the goods arrive.

"*Import of all woolen textiles / blended textiles will be governed by notification no.cer (18)/99-clb dated 7th march, 1988 read with the textile (development & regulation) order, 2001.and the essential commodities act, 1955 can be accessed from the website of the ministry of consumer affairs, food and public distribution.refer gen note 11 of policy.*Consignments to be accompanied by a PSIC from accredited laboratory certifying the composition of the woolen textile & blends, certificate of origin and certificate from the brand owners certifying the genuineness of the product & markings thereon as also the authority to use their brand names**Import of textile and textile articles requires PSIC from accredited lab of exporting country/ valid test report of TC or CSRTI to ensure absence of prohibited hazardous dyes .testing for presence of azo dyes is exempted for imports from EU, Serbia, Poland, Denmark, Australia, Canada, Japan, south korea and united kingdom only and not for other countries. ref-gen note 10 of policy & DGFT public notice no. 14/2023 dt. 14.06.2023**ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt para 19 introduced in general notes regarding import policy under ITC(HS) 2022 regulating the import of certain goods from bangladesh to india with port restrictions as stated in para 1. exempted goods refer para 2 and 3*"

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 5% or 18%, depending on the goods.
Until 21 September 2025 5% or 12%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 388	Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 197	Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5% or 12%	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
6101Special Advance Authorisation	Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103	—	—
610101Special Advance Authorisation	Of Cotton	1.3%	—
610102Special Advance Authorisation	Of Blend containing Cotton and Man Made Fibre	1.3%	—
610103Special Advance Authorisation	Of Man Made Fibres	1.3%	—
610104Special Advance Authorisation	Of Silk (other than containing Noil silk)	0.9%	—
610105Special Advance Authorisation	Of Wool	0.9%	—
610106Special Advance Authorisation	Of Blend containing Wool and Man Made Fibre	0.9%	—
610199Special Advance Authorisation	Of Others	0.9%	—
6101	Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103	—	—
610101	Of Cotton	4.1%	Rs. 70.1 per Piece
610102	Of Blend containing Cotton and Man Made Fibre	3.5%	Rs. 42.9 per Piece
610103	Of Man Made Fibres	4.7%	Rs. 60.6 per Piece
610104	Of Silk (other than containing Noil silk)	5.1%	Rs. 379 per Piece
610105	Of Wool	3.3%	Rs. 131 per Piece
610106	Of Blend containing Wool and Man Made Fibre	3%	Rs. 95 per Piece
610199	Of Others	2.4%	Rs. 64.8 per Piece

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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
RoSCTL (garments and made-ups): In force until 31 Dec 2026: the rate depends on the garment and its fibres, in the table below.

RoSCTL rates that can apply to this code
RoSCTL item	Goods	State + central	Cap
610199For this code	Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103: Of Others	2.65% + 2.1% = 4.75%Fabric imported duty free (Special AA): 1.37% + 1.08%	Rs. 34.8 per piece + Rs. 27.6 per piece
610105On a condition	Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103: Of WoolIf of wool	2.65% + 2.1% = 4.75%Fabric imported duty free (Special AA): 1.37% + 1.08%	Rs. 123 per piece + Rs. 97.5 per piece

The rebate is the state part plus the central part, each the lower of its rate on the FOB value and its cap on the quantity. Rates of notification 14/26/2016-IT (Vol.II) of 08.03.2019, continued unchanged since; FIBC as revised on 01.10.2024. The rate follows the actual fibre mix, which an 8-digit code does not record: claim the item that describes your goods.

Clearance by other agencies

Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*AS PER S.NO 3 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF DRESS MATERIALS/READYMADE GARMENTS FABRICS/TEXTILE ITEMS WITH IMPRINTS OF EXCERPTS OR VERSES OF THE HOLY QURAN IS RESTRICTED.*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 6101 90, and China's below.

China: the same goods (6101 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 6101 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
6101.90.10.00	Men's knitted or crocheted overcoats, capes, wind-jackets and similar articles, of wool or fine animal hair羊毛或动物细毛制针织或钩编男式大衣、斗篷、防风衣等	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	None
6101.90.90.00	Men's overcoats, capes, wind-jackets, etc., of other textile materials其他纺织材料制男大衣、斗篷、防风衣等	5.2%APTA rate, with an APTA certificate of origin	8%	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

6101.90.10Men's knitted or crocheted overcoats, hooded anoraks, wind-jackets, etc., of wool

6101.90.10.00Men's knitted or crocheted overcoats, capes, wind-jackets and similar articles, of wool or fine animal hair羊毛或动物细毛制针织或钩编男式大衣、斗篷、防风衣等

Including anoraks, wind-cheaters and similar articles包括防寒短上衣、防风短上衣及类似品

Unit: piece / kg
MFN import duty: 10%
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.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (overcoats, car-coats, capes, etc.)种类(大衣、短大衣、斗篷等)
4.Category (men's)类别(男式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.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: 10%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 18.8%
Brunei: 18.8%
Cambodia: 18.8%
South Korea: 18.8%
Laos: 18.8%
Malaysia: 18.8%
New Zealand: 20%
Singapore: 18.8%
Thailand: 18.8%
Vietnam: 18.8%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

6101901000301Boys' knitted or crocheted overcoats, car-coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles, of wool or fine animal hair羊毛或动物细毛制针织或钩编男式大衣、斗篷、防风衣等(包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品)(儿童服装)
6101901000302Men's knitted or crocheted overcoats, car-coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles, of wool or fine animal hair (including short anoraks, wind-cheaters, short coats, short capes and similar articles) (adult garments (not underwear))羊毛或动物细毛制针织或钩编男式大衣、斗篷、防风衣等(包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品)(成人服装(非内衣))

6101.90.10.10Knitted or crocheted men's wind-cheaters, not hand-made, of wool毛制针织或钩编非手工制男式防风衣Expired

Including anoraks, wind-cheaters and similar articles包括防寒短上衣、防风短上衣及类似品

Unit: piece / kg
MFN import duty: 10%
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.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (overcoats, car-coats, capes, etc.)种类(大衣、短大衣、斗篷等)
4.Category (men's)类别(男式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.5%
Iceland: 0%
Australia: 0%
South Korea: 15%
Georgia: 0%
Mauritius: 15%

RCEP rates

Australia: 23.8%
Brunei: 23.8%
Cambodia: 23.8%
Laos: 23.8%
Malaysia: 23.8%
New Zealand: 23.8%
Singapore: 23.8%
Thailand: 23.8%
Vietnam: 23.8%

CIQ codes

6101901010999Non-hand-made knitted or crocheted men's wind-jackets of wool (incl. anoraks, wind-cheaters and similar articles)毛制针织或钩编非手工制男式防风衣(包括防寒短上衣、防风短上衣及类似品)

6101.90.10.90Other men's knitted or crocheted overcoats, capes, wind-cheaters, etc., of wool毛制针织或钩编其他男大衣、斗篷、防风衣等Expired

Including anoraks, wind-cheaters, car-coats, capes, cloaks and similar articles包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品

Unit: piece / kg
MFN import duty: 10%
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.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (overcoats, car-coats, capes, etc.)种类(大衣、短大衣、斗篷等)
4.Category (men's)类别(男式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.5%
Iceland: 0%
Australia: 0%
South Korea: 15%
Georgia: 0%
Mauritius: 15%

RCEP rates

Australia: 23.8%
Brunei: 23.8%
Cambodia: 23.8%
Laos: 23.8%
Malaysia: 23.8%
New Zealand: 23.8%
Singapore: 23.8%
Thailand: 23.8%
Vietnam: 23.8%

CIQ codes

6101901090999Other men's knitted or crocheted overcoats, capes, wind-cheaters, etc., of wool (incl. anoraks, wind-jackets, car-coats, cloaks and similar articles)毛制针织或钩编其他男大衣、斗篷、防风衣等(包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品)

6101.90.90Other knitted or crocheted men's overcoats, car-coats, capes, cloaks, anoraks, wind-cheaters, wind-jackets and similar articles, of textile materials

6101.90.90.00Men's overcoats, capes, wind-jackets, etc., of other textile materials其他纺织材料制男大衣、斗篷、防风衣等

Including anoraks, wind-cheaters, car-coats, capes, cloaks and similar articles包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品

Unit: piece / kg
MFN import duty: 8%
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.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (overcoats, car-coats, capes, etc.)种类(大衣、短大衣、斗篷等)
4.Category (men's)类别(男式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 8.8%
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: 3.2%
Ecuador: 0%
Serbia: 6.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 8.8%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 9.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

6101909000999Other men's overcoats, capes, wind-jackets, etc., of other textile materials (including car-coats, wind-cheaters, short overcoats, short capes and similar articles)其他纺织材料制男大衣、斗篷、防风衣等(包括防寒短上衣、防风短上衣、短大衣、短斗篷及类似品)

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

Previous6101 90 10Of silk One level up6101 90Other Next6102 10 00Of wool or fine animal hair

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 19 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 19 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 19 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.