HSN Codes · Chapter 64

Footwear and Parts

Footwear of every kind with its parts — leather shoes, sports shoes, chappals — taxed by type and value band.

Code Description Typical GST rate
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
640110 Footwear incorporating a protective metal toe cap
64011010 Footwear incorporating a protective metal toe cap — of rubber
64011090 Footwear incorporating a protective metal toe cap — other
64019110 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 other footwear : covering the knee: of rubber
64019190 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 other footwear : covering the knee: other
640192 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 — covering the ankle but not covering the knee
64019210 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 — covering the ankle but not covering the knee — of rubber
64019290 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 — covering the ankle but not covering the knee — other
640199 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 — other
64019910 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 — other — of rubber
64019990 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 — other — other
6402 Other footwear with outer soles and uppers of rubber or plastics
640212 Ski-boots, cross-country ski footwear and snowboard boots
64021210 Ski-boots, cross-country ski footwear and snowboard boots — of rubber
64021290 Ski-boots, cross-country ski footwear and snowboard boots — other
640219 Other footwear with outer soles and uppers of rubber or plastics — other
64021910 Other footwear with outer soles and uppers of rubber or plastics — other — of rubber
64021990 Other footwear with outer soles and uppers of rubber or plastics — other — other
640220 Footwear with upper straps or thongs assembled to the sole by means of plugs
64022010 Footwear with upper straps or thongs assembled to the sole by means of plugs — of rubber
64022090 Footwear with upper straps or thongs assembled to the sole by means of plugs — other
64023010 Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: of rubber
64023090 Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: other
640291 Other footwear with outer soles and uppers of rubber or plastics — covering the ankle
64029110 Other footwear with outer soles and uppers of rubber or plastics — covering the ankle — of rubber
64029190 Other footwear with outer soles and uppers of rubber or plastics — covering the ankle — other
640299 Other footwear with outer soles and uppers of rubber or plastics — other
64029910 Other footwear with outer soles and uppers of rubber or plastics — other — of rubber
64029990 Other footwear with outer soles and uppers of rubber or plastics — other — other
6403 Footwear with outer soles of rubber or plastics and uppers of leather 18%
640312 Ski-boots, cross-country ski footwear and snowboard boots
64031200 Ski-boots, cross-country ski footwear and snowboard boots
640319 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other
64031910 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other — with outer soles of leather
64031920 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other — with outer soles of rubber
64031990 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other — other
640320 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
64032011 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — for men
64032012 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — for women
64032013 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — for children
64032019 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — other
64032021 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — for men
64032022 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — for women
64032023 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — for children
64032029 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — others
64032030 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — of leather soles with embroidered uppers
64032040 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — kolapuri chappals and similar footwear
64032090 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe — other
64033000 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
640340 Other footwear, incorporating a protective metal toe-cap
64034000 Other footwear, incorporating a protective metal toe-cap
640351 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — covering the ankle
64035111 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — covering the ankle — for men
64035112 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — covering the ankle — for women
64035113 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — covering the ankle — for children
64035119 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — covering the ankle — other
64035190 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — covering the ankle — other
640359 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other
64035910 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other — for men
64035920 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other — for women
64035930 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other — for children
64035990 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other — other
640391 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — covering the ankle
64039110 Leather boots and other footwear with rubber sole
64039120 Leather footwear with plastic and synthetic sole
64039190 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — covering the ankle — other
640399 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other
64039910 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other — leather sandals with rubber sole
64039920 Leather sandals with plastic or synthetic sole
64039990 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — other — other
6404 Footwear with outer soles of rubber or plastics and uppers of textile 18%
640411 Sports footwear with rubber or plastic soles and textile uppers 18%
64041110 Sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like — of rubber sole with canvas upper
64041120 Sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like — of rubber sole with leather cloth uppers
64041190 Sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like — other
640419 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — other
64041910 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — other — of rubber sole with canvas upper
64041920 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — other — of rubber sole with leather cloth uppers
64041990 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — other — other
640420 Footwear with outer soles of leather or composition leather
64042000 Footwear with outer soles of leather or composition leather
6405 Footwear and Parts — other footwear
640510 Footwear and Parts — other footwear — with uppers of leather or composition leather
64051000 Footwear and Parts — other footwear — with uppers of leather or composition leather — with uppers of leather or composition leather
640520 Footwear and Parts — other footwear — with uppers of textile materials
64052000 Footwear and Parts — other footwear — with uppers of textile materials — with uppers of textile materials
640590 Footwear and Parts — other footwear — other
64059000 Footwear and Parts — other footwear — other — other
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
640610 Uppers and parts thereof, other than stiffeners
64061010 Uppers and parts thereof, other than stiffeners — embroidered uppers of textile materials
64061020 Uppers and parts thereof, other than stiffeners — leather uppers (prepared)
64061030 Uppers and parts thereof, other than stiffeners — goat lining
64061040 Uppers and parts thereof, other than stiffeners — sheep lining
64061090 Uppers and parts thereof, other than stiffeners — other
640620 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof — outer soles and heels,of rubber or plastics
64062000 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof — outer soles and heels,of rubber or plastics — outer soles and heels,of rubber or plastics
640690 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof — other
64069010 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof — other — of wood

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