HS codes
HS code for shoes and other footwear
Independent site, not a government service. General information, not customs advice.
Footwear is classified by the materials of its outer sole and upper, not by its style. Look through chapter 64 below, then estimate duty on your value.
Footwear lines in chapter 64
First lines of this group, 12 of 68
12,522 lines searchable
Rate shown: the tariff rate before exemptions, from the CBIC compilation with Finance Act changes laid over it. Open a line for IGST and exemption entries. General information, not a classification ruling.
All footwear is in chapter 64 of the tariff, and the headings turn on materials. Heading 6401 covers waterproof footwear with rubber or plastic soles and uppers, 6402 other footwear with rubber or plastic, 6403 leather uppers, and 6404 textile uppers, with 6405 for the rest and 6406 for parts. So a sports shoe with a textile upper is usually under 6404, and one with a leather upper under 6403. Our file holds 68 lines in the chapter, and its most common tariff rate is 35%, on 56 lines; other rates: 20% (12). These are tariff rates before any exemption. IGST on footwear in Notification 9/2025 has entries at 5% for a sale value not exceeding ₹2,500 per pair and at 18% for other footwear. This makes the stack on shoes one of the steeper in ordinary consumer goods.
Quick duty estimate on a customs value
Duty and IGST
₹1,90,290
| Basic Customs Duty | ₹1,05,000 |
| Surcharge, 10% of BCD | ₹10,500 |
| IGST | ₹74,790 |
| Share of the value | 63.4% |
Tariff rate and 10% surcharge assumed; exemptions change them. General information, not customs advice.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
Headings of chapter 64
| Heading | Outer sole and upper |
|---|---|
| 6401 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the s |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics |
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather |
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials |
| 6405 | Other footwear |
| 6406 | Parts of footwear ( whether or not attached to soles other than outer soles); removable in-soles, heel cushions and simi |
Sample lines and rates
| Tariff item | Goods | Unit | Tariff rate | Rate from |
|---|---|---|---|---|
| 6401 10 10 | Footwear incorporating a protective: Of rubber | pa | 35% | CBIC compilation |
| 6401 10 90 | Footwear incorporating a protective: Other | pa | 35% | CBIC compilation |
| 6401 92 10 | Covering the ankle but not covering the knee: Of rubber | pa | 35% | CBIC compilation |
| 6401 92 90 | Covering the ankle but not covering the knee: Other | pa | 35% | CBIC compilation |
| 6406 10 10 | Uppers and parts thereof, other: Embroidered uppers of textile materials | kg | 20% | CBIC compilation |
| 6406 10 20 | Uppers and parts thereof, other: Leather uppers (prepared) | kg | 20% | CBIC compilation |
| 6406 10 30 | Uppers and parts thereof, other: Goat lining | kg | 20% | CBIC compilation |
| 6406 10 40 | Uppers and parts thereof, other: Sheep lining | kg | 20% | CBIC compilation |
Practical points for buyers
Ask your supplier for the material of the upper and of the sole in writing: this settles most questions and your broker will ask. Sets, such as shoes sold with a bag, may need the rules of interpretation. Parts such as uppers and insoles fall in heading 6406 at their own rates, which matters for assembly in India. Before you order, run the duty calculator with real freight, and work out the landed cost per pair, as a high duty rate changes which price points make sense.