Heading · Chapter 64 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…
HS 6402Footwear, gaiters and the like; parts of such articles: other footwear with outer soles and uppers of rubber or plastics
- Customs duty
- 35%
- 10 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- pairs
- Duty in China
- 2% to 5%
- On Indian goods
Codes under this heading
5 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 |
|---|---|---|---|---|
| 6402 12 | Ski-boots, cross-country ski footwear and snowboard boots | 35% | 18% | pairs |
| 6402 19 | Other | 35% | 18% | pairs |
| 6402 20 | Footwear with upper straps or thongs assembled to the sole by means of plugs | 35% | 18% | pairs |
| 6402 91 | Covering the ankle | 35% | 18% | pairs |
| 6402 99 | 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 10 tariff items: 35%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 10 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. 203 | Other footwear with outer soles and uppers of rubber or plastics | 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 |
|---|---|---|---|
| 6402 | Other footwear with outer soles and uppers of rubber or plastics | — | — |
| 640201 | Boots/ Half boots/ Shoes made of synthetic and/or textile material | 6.1% | Rs. 83 per Pair |
| 640299 | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 10 tariff items
China: the same goods (6402)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force and 1 expired under 6402. 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 |
|---|---|---|---|---|---|---|
| 6402.12.00.10 | Ski-boots with outer soles and uppers of rubber/plastics, containing fur skin of endangered animals含濒危动物毛皮橡胶/塑料底及面滑雪靴 | 2%APTA rate, with an APTA certificate of origin | 4% | 13% | 0% | EF |
| 6402.12.00.90 | Other ski-boots with rubber/plastics outer soles and uppers其他橡胶/塑料底及面滑雪靴 | 2%APTA rate, with an APTA certificate of origin | 4% | 13% | 13% | None |
| 6402.19.00.10 | Other sports footwear containing furskin of endangered animals含濒危动物毛皮其他运动鞋靴 | 5%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | EF |
| 6402.19.00.90 | Other sports footwear with outer soles and uppers of rubber or plastics橡胶、塑料制底及面的其他运动鞋靴 | 5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6402.20.00.00 | Footwear with upper straps inserted into the sole将鞋面条带栓塞在鞋底上的鞋 | 5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6402.91.00.00 | Other footwear, over the ankle, of rubber or plastics其他橡胶、塑料过踝鞋靴 | 5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6402.99.10.00 | Other footwear with uppers of rubber其他橡胶制鞋面的鞋靴 | 5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6402.99.21.00 | Other footwear with outer soles of woven fabric or other textile materials其他以机织物或其它纺织材料做衬底的鞋靴 | 5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6402.99.29.00 | Other footwear with uppers of plastics其他塑料制鞋面的鞋靴 | 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.
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.