HSN codes for Footwear, Gaiters and the like parts

 

HSN code CHAPTER-64

 

Footwear, gaiters and the like, parts of such articles

 

The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.

 

Notes:

 

1. This Chapter does not cover:

(a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;

(b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

(c) worn footwear of heading 6309 00 00;

(d) articles of asbestos (heading 6812 00 00);

(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021 00 00); or

(f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

2. For the purposes of heading 6406 00 00, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606 00 00.

3. For the purposes of this Chapter:

(a) the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and

(b) the term "leather" refers to the goods of headings 4107 00 00 and 4112 00 00 to 4114 00 00.

4. Subject to Note 3 to this Chapter:

(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories of reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

 

HSN Code Description of goods

 

HSN code 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

HSN code 6401 10 00 Footwear incorporating a protective metal toe- cap

6401 10 10    ---    Of rubber
6401 10 90    ---    Other

       Other footwear

6401 92    --    Covering the ankle but not covering the knee :
6401 92 10    ---    Of rubber
6401 92 90    ---    Other
6401 99    --    Other :
6401 99 10    ---    Of rubber
6401 99 90    ---    Other

 

 

HSN code 6402   Other footwear with outer soles and uppers of rubber or

plastics

        Sports footwear

6402 12    --    Ski-boots, cross-country ski footwear and           
        snowboard boots :           
6402 12 10    ---    Of rubber           
6402 12 90    ---    Other           
6402 19    --    Other :           
6402 19 10    ---    Of rubber           
6402 19 90    ---    Other

HSN code 6402 20  Footwear with upper straps or thongs assembled to the sole by

means of plugs

6402 20 10    ---    Of rubber           
6402 20 90    ---    Other   

        Other footwear

6402 91--  Covering the ankle :
6402 91 10    ---    Of rubber           
6402 91 90    ---    Other           
6402 99    --    Other :           
6402 99 10    ---    Of rubber           
6402 99 90    ---    Other

 

 

HSN code 6403   Footwear with outer soles of rubber, plastics, leather or

composition leather and uppers of leather

     Sports footwear

6403 12 00    --    Ski-boots, cross-country ski footwear and           
        snowboard boots           
6403 19    --    Other :           
6403 19 10    ---    With outer soles of leather           
6403 19 20    ---    With outer soles of rubber           
6403 19 90    ---    Other

HSN code 6403 20   Footwear with outer soles of leather, and uppers which consist

of leather straps across the instep and around the big toe

---    All leather, closed toe :           
6403 20 11    ----    For men           
6403 20 12    ----    For women           
6403 20 13    ----    For children           
6403 20 19    ----    Other           
    ---    All leather, open toe :           
6403 20 21    ----    For men           
6403 20 22    ----    For women           
6403 20 23    ----    For children           
6403 20 29    ----    Others           
6403 20 30    ---    Of leather soles with embroidered uppers           
6403 20 40    ---    Kolapuri chappals and similar footwear           
6403 20 90    ---    Other           
6403 40 00    -    Other footwear, incorporating a protective           
        metal toe-cap

  Other footwear, with outer soles of leather

6403 51--  Covering the ankle :

---    All leather shoes :
6403 51 11    ----    For men           
6403 51 12    ----    For women           
6403 51 13    ----    For children           
6403 51 19    ----    Other           
6403 51 90    ---    Other           
6403 59    --    Other :           
6403 59 10    ---    For men           
6403 59 20    ---    For women           
6403 59 30    ---    For children           
6403 59 90    ---    Other

 Other footwear

6403 91--  Covering the ankle :

6403 91 10    ---    Leather boots and other footwear with        rubber sole
6403 91 20    ---    Leather footwear with plastic and synthetic sole
6403 91 90    ---    Other
6403 99    --    Other :
6403 99 10    ---    Leather sandals with rubber sole
6403 99 20    ---    Leather sandals with plastic or synthetic sole
6403 99 90    ---    Other

 

 

HSN code 6404    Footwear with outer soles of rubber, plastics, leather or

composition leather and uppers of textile materials

Footwear with outer soles of rubber or plastics:

HSN code 6404 11  Sports footwear; tennis shoes, basketball shoes, gym shoes,

training shoes and the like

6404 11 10    ---    Of rubber sole with canvas upper           
6404 11 20    ---    Of rubber sole with leather cloth uppers           
6404 11 90    ---    Other

HSN code 6404 19  Other

6404 19 10    ---    Of rubber sole with canvas upper           
6404 19 20    ---    Of rubber sole with leather cloth uppers           
6404 19 90    ---    Other   

HSN code 6404 20 00 Footwear with outer soles of leather or composition leather

 

 

HSN code 6405   Other footwear

6405 10 00    -  With uppers of leather or composition leather           
6405 20 00    -    With uppers of textile materials           
6405 90 00    -    Other   

 

 

HSN code 6406   Parts of footwear (including uppers whether or not

attached to soles other than outer soles); removable insoles,

heel cushions and similar articles; gaiters, leggings

and similar articles, and parts thereof.

6406 10    -    Uppers and parts thereof, other
        than stiffeners :
6406 10 10    ---    Embroidered uppers of textile materials
6406 10 20    ---    Leather uppers (prepared)
6406 10 30    ---    Goat lining
6406 10 40    ---    Sheep lining
6406 10 90    ---    Other
6406 20 00    -    Outer soles and heels,of rubber or plastics
6406 90    -    Other:
6406 90 10    - - -    Of wood
6406 90 20    - - -    Leather parts other than soles and prepared uppers
6406 90 30    - - -    Leather soles
6406 90 40    - --    Gaiters,leggings and similar articles
6406 90 50    - - -    Parts of gaiters,leggings and similar articles
6406 90 90    - --    Other

 

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Comments


M.Gulati: Pl clarify whether,above 5 crores turnover ,4 digits codes are required ...or 6 ..or 8 digits under gst purposes only. Or as per classification of 8 digits earlier...regards..mmg

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