---
title: "HSN Code for Rubber or Plastic Footwear Uppers | HSN 64022010 GST Rate"
description: "Find HSN and GST Rates for 64022010 related to Rubber or Plastic Footwear Uppers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64022010/"
---

# HSN Code 64022010: Rubber or Plastic Footwear Uppers

- [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 |
| --- | --- | --- | --- | --- |
| Footwear with upper straps or thongs assembled to the sole by means of plugs : Of rubber (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Footwear with upper straps or thongs assembled to the sole by means of plugs : Of rubber | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64022010 ?

It includes Other Footwear Parts and Accessories

### Does packaging or labelling change the GST for Rubber or Plastic Footwear Uppers?

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.

### How much GST applies to Rubber or Plastic Footwear Uppers?

Under HSN 64022010, Rubber or Plastic Footwear Uppers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Rubber or Plastic Footwear Uppers?

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.

### Can we claim ITC on inputs used to trade Rubber or Plastic Footwear Uppers?

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

### Any common misclassification issue with Rubber or Plastic Footwear Uppers?

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

## India's trade performance: HSN Code 64022010 (FY 2024-25)

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

- Exports: ₹16 Cr (+22.48% YoY) — 0.0004% of India's total exports
- Imports: < ₹1 Crore (−94.29% YoY) — 0.0000% of India's total imports
- Trade balance: ₹16 Cr (Surplus); surplus rank #3006 of 12657 HSN codes
- Share of Sub-Chapter 6402: 0.80% of its exports; import side 0.01%
- Rank within Sub-Chapter 6402: #6 of 12 by export value; import-side #9

### Key metrics

- Export CAGR: 21.42% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5183 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +56.36% in FY 2023-24
- Contribution to Sub-Ch. 6402: 0.80% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64022010

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 | 4.93 | 0.0002% | — | 0.20% | 11.69 | 0.0003% | — | 0.75% | −6.76 | #5873 |
| FY 2019-20 | 5.15 | 0.0002% | +4.46% | 0.28% | 13.95 | 0.0004% | +19.33% | 0.85% | −8.80 | #5821 |
| FY 2020-21 | 5.40 | 0.0003% | +4.85% | 0.41% | 5.26 | 0.0002% | −62.29% | 0.52% | +0.14 | #5851 |
| FY 2021-22 | 6.42 | 0.0002% | +18.89% | 0.44% | 2.74 | 0.0001% | −47.91% | 0.20% | +3.68 | #6047 |
| FY 2022-23 | 8.25 | 0.0002% | +28.50% | 0.39% | 1.14 | 0.0000% | −58.39% | 0.05% | +7.11 | #5874 |
| FY 2023-24 | 12.90 | 0.0004% | +56.36% | 0.76% | 1.05 | 0.0000% | −7.89% | 0.07% | +11.85 | #5382 |
| FY 2024-25 | 15.80 | 0.0004% | +22.48% | 0.80% | < ₹1 Crore | 0.0000% | −94.29% | 0.01% | +15.74 | #5183 |

- CAGR (7-year): exports 21.42%/yr, imports -58.47%/yr (consistently Surplus)

## Key trade insights: HSN Code 64022010 export-import analysis

### Consistent export growth: 21.42% CAGR over 7 years

India's exports under HSN Code 64022010 have grown at a compound annual rate of 21.42% over 7 fiscal years, rising from ₹4.93 Crore in FY 2018-19 to ₹15.80 Crore in FY 2024-25.

### HSN Code 64022010 ranked #5183 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64022010 ranks #5183 out of 12657 HSN codes by total export value. Within Sub-Chapter 6402, it ranks #6 of 12. By trade surplus, it ranks #3006 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 64022010 exports

The strongest single-year export movement for HSN Code 64022010 was recorded in FY 2023-24, when exports surged by 56.36% over the prior year.

### India maintains a trade surplus of ₹15.74 Crore in HSN Code 64022010 goods

In FY 2024-25, India's exports of ₹15.80 Cr exceeded imports of ₹0.06 Cr, resulting in a trade surplus of ₹15.74 Crore — ranking #3006 of 12657 by surplus magnitude.

### Import growth of -58.47% CAGR signals stable import dependency for Rubber or Plastic Footwear Uppers

India's imports under HSN Code 64022010 have grown at -58.47% CAGR, reaching ₹0.06 Crore in FY 2024-25.

### HSN Code 64022010 contributes 0.80% of Sub-Chapter 6402 exports — ranked #6

Among the 12 HSN codes under Sub-Chapter 6402, HSN Code 64022010 ranks #6 by export value — accounting for 0.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #9).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-64021910/) | ₹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 |