---
title: "HSN Code for Handcrafted Footwear of Various Materials | HSN 64062000 GST Rate"
description: "Find HSN and GST Rates for 64062000 related to Handcrafted Footwear of Various Materials with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-64062000/"
---

# HSN Code 64062000: Handcrafted Footwear of Various 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 6406: Footwear parts](https://busy.in/hsn/sub-chapter-6406/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Outer soles and heels, of rubber or plastics (sale value not exceeding Rs.1000 per pair) | 6% | 6% | 12% | 0% |
| Outer soles and heels, of rubber or plastics | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 64062000 ?

It includes Textile Footwear with Plastic Components

### How should mixed supplies be billed when Handcrafted Footwear of Various Materials is sold with other items?

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

### Does packaging or labelling change the GST for Handcrafted Footwear of Various 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 much GST applies to Handcrafted Footwear of Various Materials?

Under HSN 64062000, Handcrafted Footwear of Various Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Handcrafted Footwear of Various 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 Handcrafted Footwear of Various Materials?

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 64062000 (FY 2024-25)

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

- Exports: ₹40 Cr (−5.56% YoY) — 0.0011% of India's total exports
- Imports: ₹221 Cr (+47.24% YoY) — 0.0036% of India's total imports
- Trade balance: −₹181 Cr (Deficit); surplus rank #11246 of 12657 HSN codes
- Share of Sub-Chapter 6406: 1.78% of its exports; import side 14.63%
- Rank within Sub-Chapter 6406: #4 of 12 by export value; import-side #3

### Key metrics

- Export CAGR: 6.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3930 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +37.11% in FY 2022-23
- Contribution to Sub-Ch. 6406: 1.78% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 64062000

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. 6406 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6406 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 26.71 | 0.0012% | — | 1.14% | 188.91 | 0.0053% | — | 35.78% | −162.20 | #3724 |
| FY 2019-20 | 35.87 | 0.0016% | +34.29% | 1.81% | 279.96 | 0.0084% | +48.20% | 44.61% | −244.09 | #3349 |
| FY 2020-21 | 36.77 | 0.0017% | +2.51% | 2.32% | 141.72 | 0.0049% | −49.38% | 27.91% | −104.95 | #3380 |
| FY 2021-22 | 32.69 | 0.0010% | −11.10% | 1.63% | 212.53 | 0.0046% | +49.96% | 27.86% | −179.84 | #3939 |
| FY 2022-23 | 44.82 | 0.0012% | +37.11% | 1.81% | 218.84 | 0.0038% | +2.97% | 25.71% | −174.02 | #3630 |
| FY 2023-24 | 42.28 | 0.0012% | −5.67% | 1.84% | 149.86 | 0.0027% | −31.52% | 19.59% | −107.58 | #3759 |
| FY 2024-25 | 39.93 | 0.0011% | −5.56% | 1.78% | 220.66 | 0.0036% | +47.24% | 14.63% | −180.73 | #3930 |

- CAGR (7-year): exports 6.93%/yr, imports 2.62%/yr (consistently Deficit)

## Key trade insights: HSN Code 64062000 export-import analysis

### Consistent export growth: 6.93% CAGR over 7 years

India's exports under HSN Code 64062000 have grown at a compound annual rate of 6.93% over 7 fiscal years, rising from ₹26.71 Crore in FY 2018-19 to ₹39.93 Crore in FY 2024-25.

### HSN Code 64062000 ranked #3930 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 64062000 ranks #3930 out of 12657 HSN codes by total export value. Within Sub-Chapter 6406, it ranks #4 of 12. By trade surplus, it ranks #11246 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 64062000 exports

The strongest single-year export movement for HSN Code 64062000 was recorded in FY 2022-23, when exports surged by 37.11% over the prior year.

### India records a trade deficit of ₹180.73 Crore in HSN Code 64062000 goods

In FY 2024-25, India's imports of ₹220.66 Cr exceeded exports of ₹39.93 Cr, resulting in a trade deficit of ₹180.73 Crore — ranking #11246 of 12657 by surplus magnitude.

### Import growth of 2.62% CAGR signals stable import dependency for Handcrafted Footwear of Various Materials

India's imports under HSN Code 64062000 have grown at 2.62% CAGR, reaching ₹220.66 Crore in FY 2024-25.

### HSN Code 64062000 contributes 1.78% of Sub-Chapter 6406 exports — ranked #4

Among the 12 HSN codes under Sub-Chapter 6406, HSN Code 64062000 ranks #4 by export value — accounting for 1.78% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.63% share (rank #3).

## Related HSN Codes in Sub-Chapter 6406

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 64061020: Other Footwear Covering the Ankle in Rubber/Plastic](https://busy.in/hsn/hsn-64061020/) | ₹1,838 Cr |
| #2 | [HSN Code 64061090: Insoles, Outsoles, and Other Footwear Parts](https://busy.in/hsn/hsn-64061090/) | ₹197 Cr |
| #3 | [HSN Code 64069090: Miscellaneous Textile Footwear Articles](https://busy.in/hsn/hsn-64069090/) | ₹90 Cr |
| #4 | HSN Code 64062000: Handcrafted Footwear of Various Materials (this hsn code) | ₹40 Cr |
| #5 | [HSN Code 64061010: Rubber or Plastic Footwear Covering the Ankle](https://busy.in/hsn/hsn-64061010/) | ₹38 Cr |
| #6 | [HSN Code 64069020: Other Rubberized Textile Articles](https://busy.in/hsn/hsn-64069020/) | ₹27 Cr |
| #7 | [HSN Code 64069040: Other Textile Footwear Components](https://busy.in/hsn/hsn-64069040/) | ₹5 Cr |
| #8 | [HSN Code 64061040: Other Footwear Covering the Knee or Higher](https://busy.in/hsn/hsn-64061040/) | < ₹1 Crore |
| #9 | [HSN Code 64069030: Textile Footwear with Plastic Components](https://busy.in/hsn/hsn-64069030/) | < ₹1 Crore |
| #10 | [HSN Code 64061030: Footwear Covering the Knee or Higher in Rubber/Plastic](https://busy.in/hsn/hsn-64061030/) | < ₹1 Crore |