Subheading · Chapter 64 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…
HS 6401 10Footwear incorporating a protective metal toe cap
Footwear, gaiters and the like; parts of such articles › Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.
- Customs duty
- 35%
- 2 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- pairs
- Duty in China
- 5%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 6401 10 10 | Of rubber | 35% | 18% | pairs |
| 6401 10 90 | Other | 35% | 18% | pairs |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 35%. 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: 2 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. 202 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | 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 |
|---|---|---|---|
| 6401 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 6401 10, and China's below.
China: the same goods (6401 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 6401 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 |
|---|---|---|---|---|---|---|
| 6401.10.10.00 | Waterproof footwear with uppers of rubber and protective metal toecaps橡胶制鞋面的装金属护头的防水鞋靴 | 5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6401.10.90.00 | Waterproof footwear with uppers of plastics and protective metal toecaps塑料制鞋面的装金属护头的防水鞋靴 | 5%APTA rate, with an APTA certificate of origin | 10% | 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
6401.10.10Waterproof footwear with uppers of rubber and a protective metal toecap
6401.10.10.00Waterproof footwear with uppers of rubber and protective metal toecaps橡胶制鞋面的装金属护头的防水鞋靴
Footwear with uppers not attached to the sole by stitching, riveting, pegging, or similar methods鞋面与鞋底非用缝铆钉旋塞等类似方法连结的
- Unit
- kg / pair
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 100%
- 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.Type (with metal toecap)款式(装金属护头)
- 3.Upper material鞋面材料
- 4.Outer sole material外底材料
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Item number货号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 12%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 9.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 0%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5%
RCEP rates
- Australia
- 18%
- Brunei
- 18%
- Cambodia
- 18%
- South Korea
- 18%
- Laos
- 18%
- Malaysia
- 18%
- New Zealand
- 19.2%
- Singapore
- 18%
- Thailand
- 18%
- Vietnam
- 18%
- Japan
- 18.3%
- Indonesia
- 18%
- Philippines
- 18%
- Myanmar
- 18%
CIQ codes
- 6401101000999Waterproof footwear with uppers of rubber, incorporating a protective metal toecap (uppers not attached to the sole by stitching, riveting, screwing, or similar methods)橡胶制鞋面的装金属护头的防水鞋靴(鞋面与鞋底非用缝铆钉旋塞等类似方法连结的)
6401.10.90Waterproof footwear with uppers of plastics and a protective metal toecap
6401.10.90.00Waterproof footwear with uppers of plastics and protective metal toecaps塑料制鞋面的装金属护头的防水鞋靴
Footwear with uppers not attached to the sole by stitching, riveting, pegging, or similar methods鞋面与鞋底非用缝铆钉旋塞等类似方法连结的
- Unit
- kg / pair
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 100%
- 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.Type (with metal toecap)款式(装金属护头)
- 3.Upper material鞋面材料
- 4.Outer sole material外底材料
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Item number货号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 12%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 9.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.2%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5%
RCEP rates
- Australia
- 18%
- Brunei
- 18%
- Cambodia
- 18%
- South Korea
- 18%
- Laos
- 18%
- Malaysia
- 18%
- New Zealand
- 19.2%
- Singapore
- 18%
- Thailand
- 18%
- Vietnam
- 18%
- Japan
- 18.3%
- Indonesia
- 18%
- Philippines
- 18%
- Myanmar
- 18%
CIQ codes
- 6401109000999Waterproof footwear with uppers of plastics, incorporating a protective metal toecap (uppers not attached to the sole by stitching, riveting, screwing, or similar methods)塑料制鞋面的装金属护头的防水鞋靴(鞋面与鞋底非用缝铆钉旋塞等类似方法连结的)
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.