---
title: "HSN Code for Other Footwear Uppers of Non-Leather Materials | HSN 64022090 GST Rate"
description: "Find HSN and GST Rates for 64022090 related to Other Footwear Uppers of Non-Leather Materials with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64022090/"
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# HSN Code 64022090: Other Footwear Uppers of Non-Leather Materials

- [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 : Other (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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64022090 ?

It includes Parts of Footwear in Rubber or Plastics

### Any common misclassification issue with Other Footwear Uppers of Non-Leather Materials?

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 Other Footwear Uppers of Non-Leather Materials?

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

### Does packaging or labelling change the GST for Other Footwear Uppers of Non-Leather Materials?

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 should mixed supplies be billed when Other Footwear Uppers of Non-Leather Materials is sold with other items?

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

### How much GST applies to Other Footwear Uppers of Non-Leather Materials?

Under HSN 64022090, Other Footwear Uppers of Non-Leather Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 64022090 (FY 2024-25)

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

- Exports: ₹157 Cr (−8.45% YoY) — 0.0043% of India's total exports
- Imports: ₹20 Cr (−71.30% YoY) — 0.0003% of India's total imports
- Trade balance: ₹138 Cr (Surplus); surplus rank #1382 of 12657 HSN codes
- Share of Sub-Chapter 6402: 8.01% of its exports; import side 1.97%
- Rank within Sub-Chapter 6402: #3 of 12 by export value; import-side #4

### Key metrics

- Export CAGR: 7.27% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2104 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +60.23% in FY 2019-20
- Contribution to Sub-Ch. 6402: 8.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64022090

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 | 103.33 | 0.0045% | — | 4.23% | 138.00 | 0.0038% | — | 8.86% | −34.67 | #1972 |
| FY 2019-20 | 165.57 | 0.0075% | +60.23% | 9.04% | 123.61 | 0.0037% | −10.43% | 7.53% | +41.96 | #1491 |
| FY 2020-21 | 191.10 | 0.0089% | +15.42% | 14.55% | 73.44 | 0.0025% | −40.59% | 7.32% | +117.66 | #1411 |
| FY 2021-22 | 182.50 | 0.0058% | −4.50% | 12.51% | 71.26 | 0.0016% | −2.97% | 5.16% | +111.24 | #1737 |
| FY 2022-23 | 228.85 | 0.0063% | +25.40% | 10.74% | 95.82 | 0.0017% | +34.47% | 4.54% | +133.03 | #1595 |
| FY 2023-24 | 171.98 | 0.0048% | −24.85% | 10.11% | 68.95 | 0.0012% | −28.04% | 4.27% | +103.03 | #1949 |
| FY 2024-25 | 157.45 | 0.0043% | −8.45% | 8.01% | 19.79 | 0.0003% | −71.30% | 1.97% | +137.66 | #2104 |

- CAGR (7-year): exports 7.27%/yr, imports -27.65%/yr (consistently Surplus)

## Key trade insights: HSN Code 64022090 export-import analysis

### Consistent export growth: 7.27% CAGR over 7 years

India's exports under HSN Code 64022090 have grown at a compound annual rate of 7.27% over 7 fiscal years, rising from ₹103.33 Crore in FY 2018-19 to ₹157.45 Crore in FY 2024-25.

### HSN Code 64022090 ranked #2104 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64022090 ranks #2104 out of 12657 HSN codes by total export value. Within Sub-Chapter 6402, it ranks #3 of 12. By trade surplus, it ranks #1382 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 64022090 exports

The strongest single-year export movement for HSN Code 64022090 was recorded in FY 2019-20, when exports surged by 60.23% over the prior year.

### India maintains a trade surplus of ₹137.66 Crore in HSN Code 64022090 goods

In FY 2024-25, India's exports of ₹157.45 Cr exceeded imports of ₹19.79 Cr, resulting in a trade surplus of ₹137.66 Crore — ranking #1382 of 12657 by surplus magnitude.

### Import growth of -27.65% CAGR signals stable import dependency for Other Footwear Uppers of Non-Leather Materials

India's imports under HSN Code 64022090 have grown at -27.65% CAGR, reaching ₹19.79 Crore in FY 2024-25.

### HSN Code 64022090 contributes 8.01% of Sub-Chapter 6402 exports — ranked #3

Among the 12 HSN codes under Sub-Chapter 6402, HSN Code 64022090 ranks #3 by export value — accounting for 8.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.97% share (rank #4).

## 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 (this hsn code) | ₹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](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 |