--- title: "6402 HSN Code | HSN Code for Rubber footwear in India" description: "Know more about 6402 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6402 covering Rubber footwear." canonical: "https://busy.in/hsn/sub-chapter-6402/" --- # HSN Sub-chapter 6402: Rubber footwear Other footwear with outer soles and uppers of rubber or plastics 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 | | --- | --- | | 64021210 | [Leather Footwear with Outer Sole Rubber/Plastic](https://busy.in/hsn/hsn-64021210/) | | 64021290 | [Leather Footwear with Other Outer Soles](https://busy.in/hsn/hsn-64021290/) | | 64021910 | [Leather Footwear Uppers of Rubber or Plastics](https://busy.in/hsn/hsn-64021910/) | | 64021990 | [Other Leather Footwear Uppers](https://busy.in/hsn/hsn-64021990/) | | 64022010 | [Rubber or Plastic Footwear Uppers](https://busy.in/hsn/hsn-64022010/) | | 64022090 | [Other Footwear Uppers of Non-Leather Materials](https://busy.in/hsn/hsn-64022090/) | | 64023010 | [Other Footwear with Metal Toe-Cap](https://busy.in/hsn/hsn-64023010/) | | 64023090 | [Wooden Base Footwear (No Insole/Toe-cap)](https://busy.in/hsn/hsn-64023090/) | | 64029110 | [Footwear Components of Rubber or Plastics](https://busy.in/hsn/hsn-64029110/) | | 64029190 | [Other Footwear Parts and Accessories](https://busy.in/hsn/hsn-64029190/) | | 64029910 | [Parts of Footwear in Rubber or Plastics](https://busy.in/hsn/hsn-64029910/) | | 64029990 | [Other footwear](https://busy.in/hsn/hsn-64029990/) | ## Frequently asked questions ### What products are classified under HSN 6402 It includes Rubber footwear ### Is the composition scheme suitable if I mainly trade Rubber footwear? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### Can I claim ITC on inputs and services used for Rubber footwear? If your outward supply of Rubber footwear is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ### Does MRP, weight or pack size change GST treatment for Rubber footwear? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### What are the e‑way bill and e‑invoice points while moving Rubber footwear? 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 Rubber footwear? 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. ## India's trade performance: HSN Sub-Chapter 6402 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,966 Cr (+15.64% YoY) — 0.0531% of India's total exports - Imports: ₹1,004 Cr (−37.93% YoY) — 0.0165% of India's total imports - Trade balance: ₹963 Cr (Surplus); surplus rank #185 of 1233 sub-chapters - Share of Chapter 64: 9.28% of its exports; import side 17.52% - Rank within Chapter 64: #3 of 6 by export value; import-side #3 ### Key metrics - Export CAGR: -3.54% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #272 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +46.04% in FY 2022-23 - Contribution to Ch. 64: 9.28% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 6402 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 | 2,440.73 | 0.1063% | — | 12.01% | 1,557.33 | 0.0434% | — | 29.72% | +883.40 | #164 | | FY 2019-20 | 1,831.30 | 0.0829% | −24.97% | 9.84% | 1,640.71 | 0.0489% | +5.35% | 30.86% | +190.59 | #197 | | FY 2020-21 | 1,313.60 | 0.0611% | −28.27% | 9.46% | 1,003.70 | 0.0344% | −38.83% | 32.36% | +309.90 | #256 | | FY 2021-22 | 1,459.35 | 0.0465% | +11.10% | 7.79% | 1,379.70 | 0.0302% | +37.46% | 28.76% | +79.65 | #288 | | FY 2022-23 | 2,131.20 | 0.0589% | +46.04% | 9.00% | 2,110.72 | 0.0367% | +52.98% | 28.53% | +20.48 | #238 | | FY 2023-24 | 1,700.51 | 0.0470% | −20.21% | 8.25% | 1,616.60 | 0.0288% | −23.41% | 26.98% | +83.91 | #278 | | FY 2024-25 | 1,966.43 | 0.0531% | +15.64% | 9.28% | 1,003.50 | 0.0165% | −37.93% | 17.52% | +962.93 | #272 | - CAGR (7-year): exports -3.54%/yr, imports -7.06%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 6402 export-import analysis ### Export decline: -3.54% CAGR over 7 years India's exports under HSN Sub-Chapter 6402 have declined at a compound annual rate of -3.54% over 7 fiscal years, falling from ₹2,440.73 Crore in FY 2018-19 to ₹1,966.43 Crore in FY 2024-25. ### HSN Sub-Chapter 6402 ranked #272 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 6402 ranks #272 out of 1233 sub-chapters by total export value. Within Chapter 64, it ranks #3 of 6. By trade surplus, it ranks #185 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 6402 exports The strongest single-year export movement for HSN Sub-Chapter 6402 was recorded in FY 2022-23, when exports surged by 46.04% over the prior year. ### India maintains a trade surplus of ₹962.93 Crore in HSN Sub-Chapter 6402 goods In FY 2024-25, India's exports of ₹1,966.43 Cr exceeded imports of ₹1,003.50 Cr, resulting in a trade surplus of ₹962.93 Crore — ranking #185 of 1233 by surplus magnitude. ### Import growth of -7.06% CAGR signals stable import dependency for Rubber footwear India's imports under HSN Sub-Chapter 6402 have grown at -7.06% CAGR, reaching ₹1,003.50 Crore in FY 2024-25. ### HSN Sub-Chapter 6402 contributes 9.28% of Chapter 64 exports — ranked #3 Among the 6 sub-chapters under Chapter 64, HSN Sub-Chapter 6402 ranks #3 by export value — accounting for 9.28% of the chapter's total exports in FY 2024-25. On the import side, it holds 17.52% share (rank #3). ## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-6401/) | ₹29 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 6401 | [Waterproof footwear, rubber/plastics](https://busy.in/hsn/sub-chapter-6401/) | | 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/) |