Subheading · Chapter 63 · Section XI, Textiles and textile articles

HS 6307 90Other

Other made up textile articles; sets; worn clothing and worn textile articles; rags › Other made up articles, including dress patterns

Customs duty: 10%; 7 tariff items
GST now: 0%, 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
6307 90 11	Of cotton	10%	0%, 5% or 18%	kg
6307 90 12	Of silk	10%	0%, 5% or 18%	kg
6307 90 13	Of man-made fibres	10%	0%, 5% or 18%	kg
6307 90 19	Other	10%	0%, 5% or 18%	kg
6307 90 20	Made up articles of cotton	10%	0%, 5% or 18%	kg
6307 90 91	Textile face masks, without a replaceable filter or mechanical parts, including surgical mask and disposable face mask made of non woven tex	10%	0%, 5% or 18%	kg
6307 90 99	Other	10%	0%, 5% or 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 7 tariff items: 10%. 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: 8 tariff items

GST

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

Now 0%, 5% or 18%, depending on the goods.
Until 21 September 2025 0%, 5% or 12%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 149	Indian National Flag	Nil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 390	Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 199	Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags]	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	0%, 5% or 12%	2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 2025	0%, 5% or 18%	10/2025-Integrated Tax (Rate); 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
6307	Other made up articles, including dress patterns	—	—
630701	Fabric Swatches	—	—
63070101	Of Cotton	3%	Rs. 68.9 per Kg
63070102	Of Blend containing Cotton and Man Made Fibre	2.6%	Rs. 19 per Kg
63070103	Of Man Made Fibres	2.2%	Rs. 23 per Kg
63070199	Of Others	1.5%	—
630702	Others (excluding fabric swatches)	—	—
63070201	Of Cotton	3%	Rs. 68.9 per Kg
63070202	Of Blend containing Cotton and Man Made Fibre	2.6%	Rs. 19 per Kg
63070203	Of Man Made Fibres	2.2%	Rs. 23 per Kg
63070204	Of Silk (other than containing Noil silk)	3.5%	Rs. 435.7 per Kg
63070299	Of 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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 8 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6307 90, and China's below.

China: the same goods (6307 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 0 in force and 13 expired under 6307 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

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

6307.90.00Other

6307.90.00.00Articles, n.e.s., of textile materials纺织材料制未列名制品Expired

Unit: kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 22 Mar 2020

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.Ingredient content成分含量
3.GTIN
4.CAS

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900000999Articles, n.e.s., of textile materials纺织材料制未列名制品

6307.90.00.10Face masks口罩Expired

Unit: kg / piece
MFN import duty: 6%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 12 Oct 2021

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

1.Description of goods品名
2.Brand type品牌类型
3.Export preferential status出口享惠情况
4.Ingredient content成分含量
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 6%
Georgia: 0%
Mauritius: 0%

6307.90.00.11Labels, ornamental trimmings and tassels of cotton棉制标签、服饰辫线及流苏Expired

Including laces for corsets, footwear or the like含紧身胸衣、鞋及类似品的系带

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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900011999Labels, ornamental trimmings and tassels of cotton (incl. laces for corsets, footwear or the like)棉制标签、服饰辫线及流苏(含紧身胸衣、鞋及类似品的系带)

6307.90.00.19Other labels, ornamental trimmings and tassels (incl. laces for corsets, footwear or similar articles)其他制标签、服饰辫线及流苏(含紧身胸衣、鞋及类似品的系带 )Expired

Including laces for corsets, footwear or the like含紧身胸衣、鞋及类似品的系带

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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900019999Other labels, ornamental trimmings and tassels (incl. laces for corsets, footwear or similar articles)其他制标签、服饰辫线及流苏(含紧身胸衣、鞋及类似品的系带)

6307.90.00.20Towels of terry towelling or similar woven terry fabrics of cotton棉制起绒或簇绒织物制毛巾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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900020999Towels of terry towelling or similar woven terry fabrics of cotton棉制起绒或簇绒织物制毛巾

6307.90.00.30Cotton pillowcases棉制枕壳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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900030999Cotton pillowcases棉制枕壳

6307.90.00.40Duvet covers, down quilt covers, quilt covers (incl. similar articles, containing <85% cotton)棉制被壳、羽绒被壳、盖被壳(含类似品,含棉85%以下 )Expired

Including similar articles, containing less than 85% cotton含类似品,含棉85%以下

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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900040999Duvet covers, eiderdown covers, quilt covers of cotton (incl. similar articles, containing <85% cotton)棉制被壳、羽绒被壳、盖被壳(含类似品,含棉85%以下)

6307.90.00.51Surgical towels and other towels of cotton棉制手术用巾及其他毛巾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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900051999Surgical towels and other towels of cotton棉制手术用巾及其他毛巾

6307.90.00.59Towels, n.e.s., of man-made fibres化学纤维制未列名毛巾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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900059999Towels, n.e.s., of man-made fibres化学纤维制未列名毛巾

6307.90.00.61Insulated bags with outer surface of cotton以棉做面的冷藏包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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900061999Insulated bags with outer surface of cotton以棉做面的冷藏包

6307.90.00.62Insulated bags with outer surface of man-made textile materials以化纤纺织材料做面的冷藏包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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900062999Insulated bags with outer surface of man-made textile materials以化纤纺织材料做面的冷藏包

6307.90.00.69Cooler bags with outer surface of other textile materials其他纺织材料做面的冷藏包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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 7.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900069999Cooler bags with outer surface of other textile materials其他纺织材料做面的冷藏包

6307.90.00.90Articles, n.e.s., of textile materials纺织材料制未列名制品Expired

Unit: kg / piece
MFN import duty: 6%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 12 Oct 2021

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

1.Description of goods品名
2.Brand type品牌类型
3.Export preferential status出口享惠情况
4.Ingredient content成分含量
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 6%
Georgia: 0%
Mauritius: 0%

CIQ codes

6307900090999Articles, n.e.s., of textile materials纺织材料制未列名制品

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

Previous6307 20Life-jackets and life-belts One level up6307Other made up articles, including dress patterns Next6310 10Sorted

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.