6401 HSN Code: Waterproof footwear, rubber/plastics

HSN Sub Chapter 6401 represents Waterproof footwear, rubber/plastics under GST classification. This code helps businesses identify Waterproof footwear, rubber/plastics correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 6401, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Waterproof footwear, rubber/plastics.

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New GST Rate for HSN Code 6401

GST Rate for Waterproof footwear, rubber/plastics under HSN Code 6401. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

64

HSN Code

6401

HSN Description

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

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 6401

Following tariff HSN codes fall under Waterproof footwear, rubber/plastics.

Tariff HSN

64011010

Description

Footwear incorporating a protective metal toe-cap : Of rubber (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64011010

Description

Footwear incorporating a protective metal toe-cap : Of rubber

Tariff HSN

64011090

Description

Footwear incorporating a protective metal toe-cap : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64011090

Description

Footwear incorporating a protective metal toe-cap : Other

Tariff HSN

64019110

Description

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 other footwear : covering the knee: of rubber

Tariff HSN

64019190

Description

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 other footwear : covering the knee: other

Tariff HSN

64019210

Description

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

Tariff HSN

64019210

Description

Other footwear : Covering the ankle but not covering the knee : Of rubber

Tariff HSN

64019290

Description

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

Tariff HSN

64019290

Description

Other footwear : Covering the ankle but not covering the knee : Other

Tariff HSN

64019910

Description

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

Tariff HSN

64019910

Description

Other footwear : Other : Of rubber

Tariff HSN

64019990

Description

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

Tariff HSN

64019990

Description

Other footwear : Other : Other

India’s Trade Performance — HSN Sub-Chapter 6401 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

₹29 Cr

−34.47% vs FY 2023-24

0.0008% of India’s total exports

India’s Imports

FY 2024-25

₹12 Cr

−24.67% vs FY 2023-24

0.0002% of India’s total imports

Trade Balance

FY 2024-25

₹17 Cr

Trade Surplus

Surplus rank #464 of 1233 subchapters

% of Chapter 64

FY 2024-25

0.14%

Share of Chapter 64’s total exports in FY 2024-25

Import side: 0.21% of Chapter 64’s imports

Rank Within Chapter 64

FY 2024-25

#6 of 6

Position by export value among subchapters in Chapter 64

Import-side rank: #6 of 6

At a glance

−13.91%

Export CAGR

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

#967

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+68.84%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.14%

Contribution to Ch. 64

Share of Chapter 64 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #776

Balance

+54.10

Exports

71.25 ₹ Cr

0.0031% share

— YoY

0.35% of Ch. 64

Imports

17.15 ₹ Cr

0.0005% share

— YoY

0.33% of Ch. 64

FY 2019-20 Exp. Rank #922

Balance

−3.61

Exports

24.23 ₹ Cr

0.0011% share

−65.99% YoY

0.13% of Ch. 64

Imports

27.84 ₹ Cr

0.0008% share

+62.33% YoY

0.52% of Ch. 64

FY 2020-21 Exp. Rank #928

Balance

+13.64

Exports

23.27 ₹ Cr

0.0011% share

−3.96% YoY

0.17% of Ch. 64

Imports

9.63 ₹ Cr

0.0003% share

−65.41% YoY

0.31% of Ch. 64

FY 2021-22 Exp. Rank #975

Balance

+9.75

Exports

19.55 ₹ Cr

0.0006% share

−15.99% YoY

0.10% of Ch. 64

Imports

9.80 ₹ Cr

0.0002% share

+1.77% YoY

0.20% of Ch. 64

FY 2022-23 Exp. Rank #958

Balance

+16.71

Exports

26.22 ₹ Cr

0.0007% share

+34.12% YoY

0.11% of Ch. 64

Imports

9.51 ₹ Cr

0.0002% share

−2.96% YoY

0.13% of Ch. 64

FY 2023-24 Exp. Rank #915

Balance

+28.42

Exports

44.27 ₹ Cr

0.0012% share

+68.84% YoY

0.21% of Ch. 64

Imports

15.85 ₹ Cr

0.0003% share

+66.67% YoY

0.26% of Ch. 64

FY 2024-25 Exp. Rank #967

Balance

+17.07

Exports

29.01 ₹ Cr

0.0008% share

−34.47% YoY

0.14% of Ch. 64

Imports

11.94 ₹ Cr

0.0002% share

−24.67% YoY

0.21% of Ch. 64

CAGR · 7-Year

Exports

−13.91% /yr

Imports

−5.86% /yr

Consistently Surplus
Chapter 64 total

reference, FY 2024-25

Export

₹21,185.53 Cr

Import

₹5,726.89 Cr

Trade Balance

+15,458.64

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

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 6401 ranks #967 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 6401 and GST compliance.

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.

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.

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