6402 HSN Code: Rubber footwear

HSN Sub Chapter 6402 represents Rubber footwear under GST classification. This code helps businesses identify Rubber footwear correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 6402, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rubber footwear.

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New GST Rate for HSN Code 6402

GST Rate for Rubber footwear under HSN Code 6402. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

64

HSN Code

6402

HSN Description

Other footwear with outer soles and uppers of rubber or plastics

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 6402

Following tariff HSN codes fall under Rubber footwear.

Tariff HSN

64021210

Description

Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Of rubber (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64021210

Description

Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Of rubber

Tariff HSN

64021290

Description

Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64021290

Description

Sports footwear : Ski-boots, cross-country ski footwear and snowboard boots : Other

Tariff HSN

64021910

Description

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

Tariff HSN

64021910

Description

Sports footwear : Other : Of rubber

Tariff HSN

64021990

Description

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

Tariff HSN

64021990

Description

Sports footwear : Other : Other

Tariff HSN

64022010

Description

Footwear with upper straps or thongs assembled to the sole by means of plugs : Of rubber (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64022010

Description

Footwear with upper straps or thongs assembled to the sole by means of plugs : Of rubber

Tariff HSN

64022090

Description

Footwear with upper straps or thongs assembled to the sole by means of plugs : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64022090

Description

Footwear with upper straps or thongs assembled to the sole by means of plugs : Other

Tariff HSN

64023010

Description

Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: of rubber

Tariff HSN

64023090

Description

Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: other

Tariff HSN

64029110

Description

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

Tariff HSN

64029110

Description

Other footwear : Covering the ankle : Of rubber

Tariff HSN

64029190

Description

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

Tariff HSN

64029190

Description

Other footwear : Covering the ankle : Other

Tariff HSN

64029910

Description

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

Tariff HSN

64029910

Description

Other footwear : Other : Of rubber

Tariff HSN

64029990

Description

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

Tariff HSN

64029990

Description

Other footwear : Other : Other

India’s Trade Performance — HSN Sub-Chapter 6402 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

₹1,966 Cr

+15.64% vs FY 2023-24

0.0531% of India’s total exports

India’s Imports

FY 2024-25

₹1,004 Cr

−37.93% vs FY 2023-24

0.0165% of India’s total imports

Trade Balance

FY 2024-25

₹963 Cr

Trade Surplus

Surplus rank #185 of 1233 subchapters

% of Chapter 64

FY 2024-25

9.28%

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

Import side: 17.52% of Chapter 64’s imports

Rank Within Chapter 64

FY 2024-25

#3 of 6

Position by export value among subchapters in Chapter 64

Import-side rank: #3 of 6

At a glance

−3.54%

Export CAGR

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

#272

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+46.04%

Peak Growth Year

FY 2022-23 · strongest single-year move

9.28%

Contribution to Ch. 64

Share of Chapter 64 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #164

Balance

+883.40

Exports

2,440.73 ₹ Cr

0.1063% share

— YoY

12.01% of Ch. 64

Imports

1,557.33 ₹ Cr

0.0434% share

— YoY

29.72% of Ch. 64

FY 2019-20 Exp. Rank #197

Balance

+190.59

Exports

1,831.30 ₹ Cr

0.0829% share

−24.97% YoY

9.84% of Ch. 64

Imports

1,640.71 ₹ Cr

0.0489% share

+5.35% YoY

30.86% of Ch. 64

FY 2020-21 Exp. Rank #256

Balance

+309.90

Exports

1,313.60 ₹ Cr

0.0611% share

−28.27% YoY

9.46% of Ch. 64

Imports

1,003.70 ₹ Cr

0.0344% share

−38.83% YoY

32.36% of Ch. 64

FY 2021-22 Exp. Rank #288

Balance

+79.65

Exports

1,459.35 ₹ Cr

0.0465% share

+11.10% YoY

7.79% of Ch. 64

Imports

1,379.70 ₹ Cr

0.0302% share

+37.46% YoY

28.76% of Ch. 64

FY 2022-23 Exp. Rank #238

Balance

+20.48

Exports

2,131.20 ₹ Cr

0.0589% share

+46.04% YoY

9.00% of Ch. 64

Imports

2,110.72 ₹ Cr

0.0367% share

+52.98% YoY

28.53% of Ch. 64

FY 2023-24 Exp. Rank #278

Balance

+83.91

Exports

1,700.51 ₹ Cr

0.0470% share

−20.21% YoY

8.25% of Ch. 64

Imports

1,616.60 ₹ Cr

0.0288% share

−23.41% YoY

26.98% of Ch. 64

FY 2024-25 Exp. Rank #272

Balance

+962.93

Exports

1,966.43 ₹ Cr

0.0531% share

+15.64% YoY

9.28% of Ch. 64

Imports

1,003.50 ₹ Cr

0.0165% share

−37.93% YoY

17.52% of Ch. 64

CAGR · 7-Year

Exports

−3.54% /yr

Imports

−7.06% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 6402 ranks #272 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 6402 and GST compliance.

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.

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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