--- title: "6404 HSN Code | HSN Code for Rubber or leather footwear in India" description: "Know more about 6404 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6404 covering Rubber or leather footwear." canonical: "https://busy.in/hsn/sub-chapter-6404/" --- # HSN Sub-chapter 6404: Rubber or leather footwear Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials Part of [Chapter 64: Footwear, Gaiters & Parts](https://busy.in/hsn/chapter-64/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 64041110 | [Leather Footwear with Rubber Outer Soles](https://busy.in/hsn/hsn-64041110/) | | 64041120 | [Leather Footwear with Synthetic Outer Soles](https://busy.in/hsn/hsn-64041120/) | | 64041190 | [Other Leather Footwear with Diverse Outer Soles](https://busy.in/hsn/hsn-64041190/) | | 64041910 | [Leather Footwear with Outer Soles of Rubber or Plastic](https://busy.in/hsn/hsn-64041910/) | | 64041920 | [Leather Footwear with Outer Soles of Other Materials](https://busy.in/hsn/hsn-64041920/) | | 64041990 | [Leather Footwear with Various Outer Sole Types](https://busy.in/hsn/hsn-64041990/) | | 64042000 | [Other Footwear with Outer Soles Made of Leather](https://busy.in/hsn/hsn-64042000/) | ## Frequently asked questions ### What products are classified under HSN 6404 It includes Rubber or leather footwear ### Do spares or accessories of Rubber or leather footwear follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### Any import/export nuance for Rubber or leather footwear? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### How do I bill a kit or combo that includes Rubber or leather 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. ### If I repair and return Rubber or leather footwear, 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. ### Can I claim ITC on inputs and services used for Rubber or leather footwear? If your outward supply of Rubber or leather 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. ### Is the composition scheme suitable if I mainly trade Rubber or leather 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. ## India's trade performance: HSN Sub-Chapter 6404 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,794 Cr (+22.84% YoY) — 0.0484% of India's total exports - Imports: ₹2,456 Cr (−6.80% YoY) — 0.0403% of India's total imports - Trade balance: −₹663 Cr (Deficit); surplus rank #907 of 1233 sub-chapters - Share of Chapter 64: 8.47% of its exports; import side 42.89% - Rank within Chapter 64: #4 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: 0.94% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #285 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +51.96% in FY 2021-22 - Contribution to Ch. 64: 8.47% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 6404 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 | 1,696.06 | 0.0739% | — | 8.34% | 2,141.29 | 0.0596% | — | 40.87% | −445.23 | #206 | | FY 2019-20 | 1,805.97 | 0.0818% | +6.48% | 9.70% | 2,169.50 | 0.0647% | +1.32% | 40.81% | −363.53 | #200 | | FY 2020-21 | 1,122.45 | 0.0522% | −37.85% | 8.09% | 1,223.83 | 0.0420% | −43.59% | 39.46% | −101.38 | #282 | | FY 2021-22 | 1,705.70 | 0.0544% | +51.96% | 9.11% | 2,058.27 | 0.0450% | +68.18% | 42.90% | −352.57 | #253 | | FY 2022-23 | 1,697.63 | 0.0469% | −0.47% | 7.17% | 3,501.56 | 0.0609% | +70.12% | 47.33% | −1,803.93 | #277 | | FY 2023-24 | 1,460.13 | 0.0404% | −13.99% | 7.09% | 2,635.34 | 0.0469% | −24.74% | 43.99% | −1,175.21 | #318 | | FY 2024-25 | 1,793.64 | 0.0484% | +22.84% | 8.47% | 2,456.15 | 0.0403% | −6.80% | 42.89% | −662.51 | #285 | - CAGR (7-year): exports 0.94%/yr, imports 2.31%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 6404 export-import analysis ### Consistent export growth: 0.94% CAGR over 7 years India's exports under HSN Sub-Chapter 6404 have grown at a compound annual rate of 0.94% over 7 fiscal years, rising from ₹1,696.06 Crore in FY 2018-19 to ₹1,793.64 Crore in FY 2024-25. ### HSN Sub-Chapter 6404 ranked #285 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 6404 ranks #285 out of 1233 sub-chapters by total export value. Within Chapter 64, it ranks #4 of 6. By trade surplus, it ranks #907 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 6404 exports The strongest single-year export movement for HSN Sub-Chapter 6404 was recorded in FY 2021-22, when exports surged by 51.96% over the prior year. ### India records a trade deficit of ₹662.51 Crore in HSN Sub-Chapter 6404 goods In FY 2024-25, India's imports of ₹2,456.15 Cr exceeded exports of ₹1,793.64 Cr, resulting in a trade deficit of ₹662.51 Crore — ranking #907 of 1233 by surplus magnitude. ### Import growth of 2.31% CAGR signals stable import dependency for Rubber or leather footwear India's imports under HSN Sub-Chapter 6404 have grown at 2.31% CAGR, reaching ₹2,456.15 Crore in FY 2024-25. ### HSN Sub-Chapter 6404 contributes 8.47% of Chapter 64 exports — ranked #4 Among the 6 sub-chapters under Chapter 64, HSN Sub-Chapter 6404 ranks #4 by export value — accounting for 8.47% of the chapter's total exports in FY 2024-25. On the import side, it holds 42.89% share (rank #1). ## 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 (this hsn sub-chapter) | ₹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/) | | 6402 | [Rubber footwear](https://busy.in/hsn/sub-chapter-6402/) | | 6403 | [Leather footwear](https://busy.in/hsn/sub-chapter-6403/) | | 6405 | [Other footwear](https://busy.in/hsn/sub-chapter-6405/) | | 6406 | [Footwear parts](https://busy.in/hsn/sub-chapter-6406/) |