---
title: "HSN Code for Leather Footwear Uppers of Rubber or Plastics | HSN 64021910 GST Rate"
description: "Find HSN and GST Rates for 64021910 related to Leather Footwear Uppers of Rubber or Plastics with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64021910/"
---

# HSN Code 64021910: Leather Footwear Uppers of Rubber or Plastics

- [Section 12: Guide to HSN Section 12](https://busy.in/hsn/section-12/)
- [Chapter 64: Footwear, Gaiters & Parts](https://busy.in/hsn/chapter-64/)
- [Sub-chapter 6402: Rubber footwear](https://busy.in/hsn/sub-chapter-6402/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sports footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Sports footwear : Other : Of rubber | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64021910 ?

It includes Other Footwear Uppers of Non-Leather Materials

### How should mixed supplies be billed when Leather Footwear Uppers of Rubber or Plastics is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Footwear Uppers of Rubber or Plastics; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Leather Footwear Uppers of Rubber or Plastics?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Do e‑way bill and e‑invoice apply for Leather Footwear Uppers of Rubber or Plastics?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Any common misclassification issue with Leather Footwear Uppers of Rubber or Plastics?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Leather Footwear Uppers of Rubber or Plastics?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 64021910 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹6 Cr (+92.18% YoY) — 0.0002% of India's total exports
- Imports: < ₹1 Crore (−84.01% YoY) — 0.0000% of India's total imports
- Trade balance: ₹5 Cr (Surplus); surplus rank #3711 of 12657 HSN codes
- Share of Sub-Chapter 6402: 0.29% of its exports; import side 0.05%
- Rank within Sub-Chapter 6402: #8 of 12 by export value; import-side #7

### Key metrics

- Export CAGR: 11.13% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6461 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +208.33% in FY 2019-20
- Contribution to Sub-Ch. 6402: 0.29% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64021910

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 6402 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6402 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.00 | 0.0001% | — | 0.12% | 1.60 | 0.0000% | — | 0.10% | +1.40 | #6469 |
| FY 2019-20 | 9.25 | 0.0004% | +208.33% | 0.51% | 3.17 | 0.0001% | +98.13% | 0.19% | +6.08 | #5108 |
| FY 2020-21 | 4.41 | 0.0002% | −52.32% | 0.34% | 2.31 | 0.0001% | −27.13% | 0.23% | +2.10 | #6079 |
| FY 2021-22 | 5.67 | 0.0002% | +28.57% | 0.39% | 1.78 | 0.0000% | −22.94% | 0.13% | +3.89 | #6204 |
| FY 2022-23 | 3.54 | 0.0001% | −37.57% | 0.17% | 5.12 | 0.0001% | +187.64% | 0.24% | −1.58 | #6820 |
| FY 2023-24 | 2.94 | 0.0001% | −16.95% | 0.17% | 3.44 | 0.0001% | −32.81% | 0.21% | −0.50 | #7170 |
| FY 2024-25 | 5.65 | 0.0002% | +92.18% | 0.29% | < ₹1 Crore | 0.0000% | −84.01% | 0.05% | +5.10 | #6461 |

- CAGR (7-year): exports 11.13%/yr, imports -16.30%/yr (consistently Surplus)

## Key trade insights: HSN Code 64021910 export-import analysis

### Consistent export growth: 11.13% CAGR over 7 years

India's exports under HSN Code 64021910 have grown at a compound annual rate of 11.13% over 7 fiscal years, rising from ₹3.00 Crore in FY 2018-19 to ₹5.65 Crore in FY 2024-25.

### HSN Code 64021910 ranked #6461 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64021910 ranks #6461 out of 12657 HSN codes by total export value. Within Sub-Chapter 6402, it ranks #8 of 12. By trade surplus, it ranks #3711 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 64021910 exports

The strongest single-year export movement for HSN Code 64021910 was recorded in FY 2019-20, when exports surged by 208.33% over the prior year.

### India maintains a trade surplus of ₹5.10 Crore in HSN Code 64021910 goods

In FY 2024-25, India's exports of ₹5.65 Cr exceeded imports of ₹0.55 Cr, resulting in a trade surplus of ₹5.10 Crore — ranking #3711 of 12657 by surplus magnitude.

### Import growth of -16.30% CAGR signals stable import dependency for Leather Footwear Uppers of Rubber or Plastics

India's imports under HSN Code 64021910 have grown at -16.30% CAGR, reaching ₹0.55 Crore in FY 2024-25.

### HSN Code 64021910 contributes 0.29% of Sub-Chapter 6402 exports — ranked #8

Among the 12 HSN codes under Sub-Chapter 6402, HSN Code 64021910 ranks #8 by export value — accounting for 0.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #7).

## Related HSN Codes in Sub-Chapter 6402

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 64029990: Other footwear](https://busy.in/hsn/hsn-64029990/) | ₹1,359 Cr |
| #2 | [HSN Code 64021990: Other Leather Footwear Uppers](https://busy.in/hsn/hsn-64021990/) | ₹340 Cr |
| #3 | [HSN Code 64022090: Other Footwear Uppers of Non-Leather Materials](https://busy.in/hsn/hsn-64022090/) | ₹157 Cr |
| #4 | [HSN Code 64029190: Other Footwear Parts and Accessories](https://busy.in/hsn/hsn-64029190/) | ₹47 Cr |
| #5 | [HSN Code 64021290: Leather Footwear with Other Outer Soles](https://busy.in/hsn/hsn-64021290/) | ₹23 Cr |
| #6 | [HSN Code 64022010: Rubber or Plastic Footwear Uppers](https://busy.in/hsn/hsn-64022010/) | ₹16 Cr |
| #7 | [HSN Code 64029110: Footwear Components of Rubber or Plastics](https://busy.in/hsn/hsn-64029110/) | ₹13 Cr |
| #8 | HSN Code 64021910: Leather Footwear Uppers of Rubber or Plastics (this hsn code) | ₹6 Cr |
| #9 | [HSN Code 64029910: Parts of Footwear in Rubber or Plastics](https://busy.in/hsn/hsn-64029910/) | ₹5 Cr |
| #10 | [HSN Code 64021210: Leather Footwear with Outer Sole Rubber/Plastic](https://busy.in/hsn/hsn-64021210/) | < ₹1 Crore |