Subheading · Chapter 61 · Section XI, Textiles and textile articles
HS 6104 59Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted: of other textile materials
Articles of apparel and clothing accessories, knitted or crocheted
- Customs duty
- 20%
- 3 tariff items; Some with a minimum per unit
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 3.9%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 6104 59 10 | Of silk | 20% or Rs. 110 per piece, whichever is higher | 5% or 18% | units |
| 6104 59 20 | Of artificial fibres | 20% or Rs. 110 per piece, whichever is higher | 5% or 18% | units |
| 6104 59 90 | Of other fibres | 20% or Rs. 110 per piece, whichever is higher | 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 3 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 3 tariff items
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
| 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
| 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6104Special Advance Authorisation | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted | — | — |
| 610401Special Advance Authorisation | Suits (combination comprising of at least one trouser and one jacket) | — | — |
| 61040101Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61040102Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61040103Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61040104Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61040105Special Advance Authorisation | Of Wool | 0.9% | — |
| 61040106Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61040199Special Advance Authorisation | Of Others | 0.9% | — |
| 610402Special Advance Authorisation | Jackets, blazers | — | — |
| 61040201Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61040202Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61040203Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61040204Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61040205Special Advance Authorisation | Of Wool | 0.9% | — |
| 61040206Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61040207Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 61040299Special Advance Authorisation | Of Others | 0.9% | — |
| 610403Special Advance Authorisation | Dresses/frocks, skirts, divided skirts, trousers, full pants | — | — |
| 61040301Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61040302Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61040303Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61040304Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61040305Special Advance Authorisation | Of Wool | 0.9% | — |
| 61040306Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61040307Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 61040399Special Advance Authorisation | Of Others | 0.9% | — |
| 610404Special Advance Authorisation | Others (including capri/three- fourth pants and ensembles) | — | — |
| 61040401Special Advance Authorisation | Of Cotton | 1.3% | — |
| 61040402Special Advance Authorisation | Of Blend containing Cotton and Man Made Fibre | 1.3% | — |
| 61040403Special Advance Authorisation | Of Man Made Fibres | 1.3% | — |
| 61040404Special Advance Authorisation | Of Silk (other than containing Noil silk) | 0.9% | — |
| 61040405Special Advance Authorisation | Of Wool | 0.9% | — |
| 61040406Special Advance Authorisation | Of Blend containing Wool and Man Made Fibre | 0.9% | — |
| 61040407Special Advance Authorisation | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 1.3% | — |
| 61040499Special Advance Authorisation | Of Others | 0.9% | — |
| 6104 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted | — | — |
| 610401 | Suits (combination comprising of at least one trouser and one jacket) | — | — |
| 61040101 | Of Cotton | 3.1% | Rs. 100.9 per Piece |
| 61040102 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 65.9 per Piece |
| 61040103 | Of Man Made Fibres | 3.9% | Rs. 124 per Piece |
| 61040104 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 695.2 per Piece |
| 61040105 | Of Wool | 3.3% | Rs. 229 per Piece |
| 61040106 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 145 per Piece |
| 61040199 | Of Others | 3% | Rs. 67 per Piece |
| 610402 | Jackets, blazers | — | — |
| 61040201 | Of Cotton | 3.1% | Rs. 69.9 per Piece |
| 61040202 | Of Blend containing Cotton and Man Made Fibre | 3.5% | Rs. 37.3 per Piece |
| 61040203 | Of Man Made Fibres | 3.9% | Rs. 92 per Piece |
| 61040204 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 379 per Piece |
| 61040205 | Of Wool | 3.3% | Rs. 131 per Piece |
| 61040206 | Of Blend containing Wool and Man Made Fibre | 3% | Rs. 95 per Piece |
| 61040207 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 3.1% | Rs. 31 per Piece |
| 61040299 | Of Others | 3% | Rs. 31 per Piece |
| 610403 | Dresses/frocks, skirts, divided skirts, trousers, full pants | — | — |
| 61040301 | Of Cotton | 2.9% | Rs. 31 per Piece |
| 61040302 | Of Blend containing Cotton and Man Made Fibre | 3.4% | Rs. 28.6 per Piece |
| 61040303 | Of Man Made Fibres | 1.8% | — |
| 61040304 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 316.2 per Piece |
| 61040305 | Of Wool | 2.5% | Rs. 98 per Piece |
| 61040306 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 50 per Piece |
| 61040307 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 3% | Rs. 22.1 per Piece |
| 61040399 | Of Others | 1.8% | — |
| 610404 | Others (including capri/three-fourth pants and ensembles) | — | — |
| 61040401 | Of Cotton | 2.8% | Rs. 21.3 per Piece |
| 61040402 | Of Blend containing Cotton and Man Made Fibre | 3.4% | Rs. 33.5 per Piece |
| 61040403 | Of Man Made Fibres | 1.9% | — |
| 61040404 | Of Silk (other than containing Noil silk) | 5.1% | Rs. 63.8 per Piece |
| 61040405 | Of Wool | 2.5% | Rs. 39 per Piece |
| 61040406 | Of Blend containing Wool and Man Made Fibre | 2.6% | Rs. 25.3 per Piece |
| 61040407 | Of Cotton containing 1% or more by weight of spandex/ lycra/elastane | 2.8% | Rs. 16.4 per Piece |
| 61040499 | Of Others | 1.4% | — |
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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 6104 59, and China's below.
China: the same goods (6104 59)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 7 expired under 6104 59. 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 |
|---|---|---|---|---|---|---|
| 6104.59.00.00 | Other knitted or crocheted skirts and divided skirts of other textile materials其他纺材制针织或钩编裙子及裙裤 | 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
6104.59.00Knitted or crocheted women's skirts and divided skirts of other textile materials
6104.59.00.00Other knitted or crocheted skirts and divided skirts of other textile materials其他纺材制针织或钩编裙子及裙裤
- Unit
- piece / 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.method of make (knitted or crocheted)织造方法(针织、钩编)
- 3.Type (skirts, divided skirts)种类(裙子、裙裤)
- 4.Category (women's)类别(女式)
- 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
- 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
- 4.2%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.9%
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
- 6104590000999Other knitted or crocheted skirts and divided skirts of other textile materials其他纺材制针织或钩编裙子及裙裤
6104.59.00.10Knitted or crocheted skirts and divided skirts of silk or silk waste (containing 70% or more by weight of silk)丝及绢丝制针织或钩编裙子及裙裤(含丝70%及以上 )Expired
Containing 70% or more by weight of silk含丝70%及以上
- 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
- 3.9%
- Chile
- 0%
- Pakistan
- 7%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 11.2%
CIQ codes
- 6104590010999Knitted or crocheted skirts and divided skirts of silk or silk waste (containing 70% or more by weight of silk)丝及绢丝制针织或钩编裙子及裙裤(含丝70%及以上)
6104.59.00.21Knitted or crocheted skirts and divided skirts of artificial fibres (containing 23% or more by weight of wool or fine animal hair)人纤制针织或钩编裙子及裙裤(含羊毛或动物细毛23%及以上 )Expired
Containing 23% or more by weight of wool or fine animal hair含羊毛或动物细毛23%及以上
- 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
- 3.9%
- Chile
- 0%
- Pakistan
- 7%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 11.2%
CIQ codes
- 6104590021999Knitted or crocheted skirts and divided skirts of artificial fibres (containing 23% or more by weight of wool or fine animal hair)人纤制针织或钩编裙子及裙裤(含羊毛或动物细毛23%及以上)
6104.59.00.29Other knitted or crocheted skirts and divided skirts of man-made fibres其他人纤制针织或钩编裙子及裙裤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
- 3.9%
- Chile
- 0%
- Pakistan
- 7%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 11.2%
CIQ codes
- 6104590029999Other knitted or crocheted skirts and divided skirts of man-made fibres其他人纤制针织或钩编裙子及裙裤
6104.59.00.91Knitted or crocheted skirts and divided skirts of other textile materials (of cotton)其他纺材制针织或钩编裙子及裙裤(棉限内 )Expired
Of cotton棉限内
- 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
- 3.9%
- Chile
- 0%
- Pakistan
- 7%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 11.2%
CIQ codes
- 6104590091999Knitted or crocheted skirts and divided skirts of other textile materials (within cotton limit)其他纺材制针织或钩编裙子及裙裤(棉限内)
6104.59.00.92Knitted or crocheted skirts and divided skirts of other textile materials (of wool)其他纺材制针织或钩编裙子及裙裤(羊毛限内 )Expired
Of wool羊毛限内
- 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
- 3.9%
- Chile
- 0%
- Pakistan
- 7%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 11.2%
CIQ codes
- 6104590092999Knitted or crocheted skirts and divided skirts of other textile materials (of wool)其他纺材制针织或钩编裙子及裙裤(羊毛限内)
6104.59.00.93Knitted or crocheted skirts and divided skirts of other textile materials (of man-made fibres)其他纺材制针织或钩编裙子及裙裤(化纤限内 )Expired
Of man-made fibres化纤限内
- 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
- 3.9%
- Chile
- 0%
- Pakistan
- 7%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 11.2%
CIQ codes
- 6104590093999Knitted or crocheted skirts and divided skirts of other textile materials (of man-made fibres)其他纺材制针织或钩编裙子及裙裤(化纤限内)
6104.59.00.99Other knitted or crocheted skirts and divided skirts of other textile materials其他纺材制针织或钩编裙子及裙裤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
- 3.9%
- Chile
- 0%
- Pakistan
- 7%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 11.2%
CIQ codes
- 6104590099999Other knitted or crocheted skirts and divided skirts of other textile materials其他纺材制针织或钩编裙子及裙裤
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 19 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.