Subheading · Chapter 64 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…

HS 6404 19Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other

Footwear, gaiters and the like; parts of such articles

Customs duty: 35%; 3 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

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

3 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
6404 19 10	Of rubber sole with canvas upper	35%	18%	pairs
6404 19 20	Of rubber sole with leather cloth uppers	35%	18%	pairs
6404 19 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 3 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: 3 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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 205	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials	18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 392	Footwear of sale value not exceeding Rs.2500 per pair	5%

History

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials	—	—
640401	Of rubber sole with canvas upper	1.5%	—
640402	Boots/ Half boots/ Shoes with upper of synthetic and/or textile material	6.1%	Rs. 143.8 per Pair
640403	Sandals of Leather-cum- synthetic/textile materials	1.9%	—
640404	Of TPR/PU sole with canvas upper	1.5%	—
640405	Sandals of synthetic and/or textile material	1.5%	—
640499	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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6404 19, and China's below.

China: the same goods (6404 19)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 6404 19. 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
6404.19.10.00	Slippers with textile uppers and rubber soles纺织材料制鞋面胶底的拖鞋	5%APTA rate, with an APTA certificate of origin	10%	13%	13%	None
6404.19.90.00	Other footwear with textile uppers and outer soles of rubber纺织材料制鞋面胶底的其他鞋靴	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

6404.19.00

6404.19.00.00Other footwear with textile uppers and rubber/plastic soles (excluding sports footwear)纺织材料制鞋面胶底的其他鞋靴(橡胶或塑料制外底,运动用鞋靴除外 )Expired

Outer soles of rubber or plastics, excluding sports footwear橡胶或塑料制外底,运动用鞋靴除外

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.

6404.19.10Slippers with outer soles of rubber or plastics and uppers of textile materials

6404.19.10.00Slippers with textile uppers and rubber soles纺织材料制鞋面胶底的拖鞋

Slippers, being footwear without a backstrap, open-toed or closed-toed, for everyday wear拖鞋,指没有后帮(带),露趾或不露趾的、日常穿用的鞋

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.Style款式
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: 9.6%
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: 8%
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

6404191000101Slippers with outer soles of rubber and uppers of textile materials (slippers, meaning everyday footwear without a backstrap, open or closed toe) (insole length ≤ 17cm)纺织材料制鞋面胶底的拖鞋(拖鞋,指没有后帮(带),露趾或不露趾的、日常穿用的鞋)(内底长度小于等于17cm)
6404191000102Slippers with outer soles of rubber or plastics and uppers of textile materials (slippers, meaning everyday footwear without a backstrap, open or closed toe) (insole length > 17cm)纺织材料制鞋面胶底的拖鞋(拖鞋,指没有后帮(带),露趾或不露趾的、日常穿用的鞋)(内底长度大于17cm)

6404.19.90Other footwear with outer soles of rubber or plastics and uppers of textile materials

6404.19.90.00Other footwear with textile uppers and outer soles of rubber纺织材料制鞋面胶底的其他鞋靴

Outer soles of rubber or plastics, excluding sports footwear橡胶或塑料制外底,运动用鞋靴除外

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.Style款式
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: 9.6%
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: 0%
Ecuador: 0%
Serbia: 8%
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

6404199000101Other footwear with outer soles of rubber or plastics and uppers of textile materials (excluding sports footwear) (insole length ≤ 17cm)纺织材料制鞋面胶底的其他鞋靴(橡胶或塑料制外底,运动用鞋靴除外)(内底长度小于等于17cm)
6404199000102Other footwear with outer soles of rubber or plastics and uppers of textile materials (excluding sports footwear) (insole length > 17cm)纺织材料制鞋面胶底的其他鞋靴(橡胶或塑料制外底,运动用鞋靴除外)(内底长度大于17cm)

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

Previous6404 11Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like One level up6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials Next6406 10Uppers and parts thereof, other than stiffeners

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.