--- title: "6401 HSN Code | HSN Code for Waterproof footwear, rubber/plastics in India" description: "Know more about 6401 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6401 covering Waterproof footwear, rubber/plastics." canonical: "https://busy.in/hsn/sub-chapter-6401/" --- # HSN Sub-chapter 6401: Waterproof footwear, rubber/plastics Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes Part of [Chapter 64: Footwear, Gaiters & Parts](https://busy.in/hsn/chapter-64/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 64011010 | [Waterproof Footwear with Rubber Metal Toe-Cap](https://busy.in/hsn/hsn-64011010/) | | 64011090 | [Waterproof Footwear with Metal Toe-Cap](https://busy.in/hsn/hsn-64011090/) | | 64019110 | [Other Waterproof Footwear (Knee-covering)](https://busy.in/hsn/hsn-64019110/) | | 64019190 | [Rubber Footwear with Metal Toe-Cap](https://busy.in/hsn/hsn-64019190/) | | 64019210 | [Rubber Footwear Covering Ankle (Not Knee)](https://busy.in/hsn/hsn-64019210/) | | 64019290 | [Other Footwear Covering Ankle (Not Knee)](https://busy.in/hsn/hsn-64019290/) | | 64019910 | [Waterproof Footwear Covering Knee or Higher](https://busy.in/hsn/hsn-64019910/) | | 64019990 | [Other Waterproof Footwear Covering Knee or Higher](https://busy.in/hsn/hsn-64019990/) | ## Frequently asked questions ### What products are classified under HSN 6401 It includes Waterproof footwear, rubber/plastics ### Does packaging or branding change how GST applies to Waterproof footwear, rubber/plastics? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Waterproof footwear, rubber/plastics is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment. ### What are the e‑way bill and e‑invoice points while moving Waterproof footwear, rubber/plastics? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### How do I bill a kit or combo that includes Waterproof footwear, rubber/plastics? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### Can reverse charge ever apply to transactions involving Waterproof footwear, rubber/plastics? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Waterproof footwear, rubber/plastics are forward charge. Check the current notifications for any special cases before deciding. ### If I repair and return Waterproof footwear, rubber/plastics, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ## India's trade performance: HSN Sub-Chapter 6401 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹29 Cr (−34.47% YoY) — 0.0008% of India's total exports - Imports: ₹12 Cr (−24.67% YoY) — 0.0002% of India's total imports - Trade balance: ₹17 Cr (Surplus); surplus rank #464 of 1233 sub-chapters - Share of Chapter 64: 0.14% of its exports; import side 0.21% - Rank within Chapter 64: #6 of 6 by export value; import-side #6 ### Key metrics - Export CAGR: -13.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #967 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +68.84% in FY 2023-24 - Contribution to Ch. 64: 0.14% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 6401 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 Ch. 64 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 64 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 71.25 | 0.0031% | — | 0.35% | 17.15 | 0.0005% | — | 0.33% | +54.10 | #776 | | FY 2019-20 | 24.23 | 0.0011% | −65.99% | 0.13% | 27.84 | 0.0008% | +62.33% | 0.52% | −3.61 | #922 | | FY 2020-21 | 23.27 | 0.0011% | −3.96% | 0.17% | 9.63 | 0.0003% | −65.41% | 0.31% | +13.64 | #928 | | FY 2021-22 | 19.55 | 0.0006% | −15.99% | 0.10% | 9.80 | 0.0002% | +1.77% | 0.20% | +9.75 | #975 | | FY 2022-23 | 26.22 | 0.0007% | +34.12% | 0.11% | 9.51 | 0.0002% | −2.96% | 0.13% | +16.71 | #958 | | FY 2023-24 | 44.27 | 0.0012% | +68.84% | 0.21% | 15.85 | 0.0003% | +66.67% | 0.26% | +28.42 | #915 | | FY 2024-25 | 29.01 | 0.0008% | −34.47% | 0.14% | 11.94 | 0.0002% | −24.67% | 0.21% | +17.07 | #967 | - CAGR (7-year): exports -13.91%/yr, imports -5.86%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 6401 export-import analysis ### Export decline: -13.91% CAGR over 7 years India's exports under HSN Sub-Chapter 6401 have declined at a compound annual rate of -13.91% over 7 fiscal years, falling from ₹71.25 Crore in FY 2018-19 to ₹29.01 Crore in FY 2024-25. ### HSN Sub-Chapter 6401 ranked #967 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 6401 ranks #967 out of 1233 sub-chapters by total export value. Within Chapter 64, it ranks #6 of 6. By trade surplus, it ranks #464 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 6401 exports The strongest single-year export movement for HSN Sub-Chapter 6401 was recorded in FY 2023-24, when exports surged by 68.84% over the prior year. ### India maintains a trade surplus of ₹17.07 Crore in HSN Sub-Chapter 6401 goods In FY 2024-25, India's exports of ₹29.01 Cr exceeded imports of ₹11.94 Cr, resulting in a trade surplus of ₹17.07 Crore — ranking #464 of 1233 by surplus magnitude. ### Import growth of -5.86% CAGR signals stable import dependency for Waterproof footwear, rubber/plastics India's imports under HSN Sub-Chapter 6401 have grown at -5.86% CAGR, reaching ₹11.94 Crore in FY 2024-25. ### HSN Sub-Chapter 6401 contributes 0.14% of Chapter 64 exports — ranked #6 Among the 6 sub-chapters under Chapter 64, HSN Sub-Chapter 6401 ranks #6 by export value — accounting for 0.14% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.21% share (rank #6). ## Related Sub-Chapters in Chapter 64 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 6403: Leather footwear](https://busy.in/hsn/sub-chapter-6403/) | ₹15,025 Cr | | #2 | [HSN Sub-Chapter 6406: Footwear parts](https://busy.in/hsn/sub-chapter-6406/) | ₹2,238 Cr | | #3 | [HSN Sub-Chapter 6402: Rubber footwear](https://busy.in/hsn/sub-chapter-6402/) | ₹1,966 Cr | | #4 | [HSN Sub-Chapter 6404: Rubber or leather footwear](https://busy.in/hsn/sub-chapter-6404/) | ₹1,794 Cr | | #5 | [HSN Sub-Chapter 6405: Other footwear](https://busy.in/hsn/sub-chapter-6405/) | ₹134 Cr | | #6 | HSN Sub-Chapter 6401: Waterproof footwear, rubber/plastics (this hsn sub-chapter) | ₹29 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 6402 | [Rubber footwear](https://busy.in/hsn/sub-chapter-6402/) | | 6403 | [Leather footwear](https://busy.in/hsn/sub-chapter-6403/) | | 6404 | [Rubber or leather footwear](https://busy.in/hsn/sub-chapter-6404/) | | 6405 | [Other footwear](https://busy.in/hsn/sub-chapter-6405/) | | 6406 | [Footwear parts](https://busy.in/hsn/sub-chapter-6406/) |