HSN Code 64021910: Leather Footwear Uppers of Rubber or Plastics

HSN Code 64021910 represents Leather Footwear Uppers of Rubber or Plastics under GST classification. This code helps businesses identify Leather Footwear Uppers of Rubber or Plastics correctly for billing, taxation, and trade. With HSN Code 64021910, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Leather Footwear Uppers of Rubber or Plastics.

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Description of Goods for HSN Code 64021910

HSN Code 64021910 relates to the following description.

Description of Goods

Sports footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair)

Chapter

64 - Footwear, gaiters and the like; parts of such articles

Sub Chapter

6402 - Other footwear with outer soles and uppers of rubber or plastics

CGST

6%

SGST

6%

IGST

12%

CESS

0%

Description of Goods

Sports footwear : Other : Of rubber

Chapter

64 - Footwear, gaiters and the like; parts of such articles

Sub Chapter

6402 - Other footwear with outer soles and uppers of rubber or plastics

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 64021910 not include?

Leather Footwear Uppers of Rubber or Plastics does not include products with the following descriptions.

Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Of rubber (sale value not exceeding Rs.1000 per pair)

Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Of rubber

Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Other (sale value not exceeding Rs.1000 per pair)

Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Other

Sports footwear : Other : Other (sale value not exceeding Rs.1000 per pair)

Footwear with upper straps or thongs assembled to the sole by means of plugs : Of rubber (sale value not exceeding Rs.1000 per pair)

Footwear with upper straps or thongs assembled to the sole by means of plugs : Of rubber

Footwear with upper straps or thongs assembled to the sole by means of plugs : Other (sale value not exceeding Rs.1000 per pair)

Footwear with upper straps or thongs assembled to the sole by means of plugs : Other

Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: of rubber

Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: other

Other footwear : Covering the ankle : Of rubber (sale value not exceeding Rs.1000 per pair)

Other footwear : Covering the ankle : Other (sale value not exceeding Rs.1000 per pair)

Other footwear : Other : Of rubber (sale value not exceeding Rs.1000 per pair)

India’s Trade Performance — HSN Code 64021910 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹6 Cr

+92.18% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−84.01% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹5 Cr

Trade Surplus

Surplus rank #3711 of 12657 HSN codes

% of Sub-Chapter 6402

FY 2024-25

0.29%

Share of Sub-Chapter 6402’s total exports in FY 2024-25

Import side: 0.05% of Sub-Chapter 6402’s imports

Rank Within Sub-Chapter 6402

FY 2024-25

#8 of 12

Position by export value among HSN codes in Sub-Chapter 6402

Import-side rank: #7 of 12

At a glance

11.13%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6461

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+208.33%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.29%

Contribution to Sub-Ch. 6402

Share of Sub-Chapter 6402 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #6469

Balance

+1.40

Exports

3.00 ₹ Cr

0.0001% share

YoY

0.12% of Sub-Ch. 6402

Imports

1.60 ₹ Cr

0.0000% share

YoY

0.10% of Sub-Ch. 6402

FY 2019-20 Exp. Rank #5108

Balance

+6.08

Exports

9.25 ₹ Cr

0.0004% share

+208.33% YoY

0.51% of Sub-Ch. 6402

Imports

3.17 ₹ Cr

0.0001% share

+98.13% YoY

0.19% of Sub-Ch. 6402

FY 2020-21 Exp. Rank #6079

Balance

+2.10

Exports

4.41 ₹ Cr

0.0002% share

−52.32% YoY

0.34% of Sub-Ch. 6402

Imports

2.31 ₹ Cr

0.0001% share

−27.13% YoY

0.23% of Sub-Ch. 6402

FY 2021-22 Exp. Rank #6204

Balance

+3.89

Exports

5.67 ₹ Cr

0.0002% share

+28.57% YoY

0.39% of Sub-Ch. 6402

Imports

1.78 ₹ Cr

0.0000% share

−22.94% YoY

0.13% of Sub-Ch. 6402

FY 2022-23 Exp. Rank #6820

Balance

−1.58

Exports

3.54 ₹ Cr

0.0001% share

−37.57% YoY

0.17% of Sub-Ch. 6402

Imports

5.12 ₹ Cr

0.0001% share

+187.64% YoY

0.24% of Sub-Ch. 6402

FY 2023-24 Exp. Rank #7170

Balance

−0.50

Exports

2.94 ₹ Cr

0.0001% share

−16.95% YoY

0.17% of Sub-Ch. 6402

Imports

3.44 ₹ Cr

0.0001% share

−32.81% YoY

0.21% of Sub-Ch. 6402

FY 2024-25 Exp. Rank #6461

Balance

+5.10

Exports

5.65 ₹ Cr

0.0002% share

+92.18% YoY

0.29% of Sub-Ch. 6402

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−84.01% YoY

0.05% of Sub-Ch. 6402

CAGR · 7-Year

Exports

11.13% /yr

Imports

−16.30% /yr

Consistently Surplus
Sub-Chapter 6402 total

reference, FY 2024-25

Export

₹1,966.43 Cr

Import

₹1,003.50 Cr

Trade Balance

+962.93

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 64021910 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.