6404 HSN Code: Rubber or leather footwear

HSN Sub Chapter 6404 represents Rubber or leather footwear under GST classification. This code helps businesses identify Rubber or leather footwear correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 6404, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rubber or leather footwear.

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New GST Rate for HSN Code 6404

GST Rate for Rubber or leather footwear under HSN Code 6404. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

64

HSN Code

6404

HSN Description

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 6404

Following tariff HSN codes fall under Rubber or leather footwear.

Tariff HSN

64041110

Description

Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Of rubber sole with canvas upper (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64041110

Description

Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Of rubber sole with canvas upper

Tariff HSN

64041120

Description

Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Of rubber sole with leather cloth uppers (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64041120

Description

Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Of rubber sole with leather cloth uppers

Tariff HSN

64041190

Description

Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64041190

Description

Footwear with outer soles of rubber or plastics : Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like : Other

Tariff HSN

64041910

Description

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64041910

Description

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with canvas upper

Tariff HSN

64041920

Description

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64041920

Description

Footwear with outer soles of rubber or plastics : Other : Of rubber sole with leather cloth uppers

Tariff HSN

64041990

Description

Footwear with outer soles of rubber or plastics : Other : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64041990

Description

Footwear with outer soles of rubber or plastics : Other : Other

Tariff HSN

64042000

Description

Footwear with outer soles of leather or composition leather (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64042000

Description

Footwear with outer soles of leather or composition leather

India’s Trade Performance — HSN Sub-Chapter 6404 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

₹1,794 Cr

+22.84% vs FY 2023-24

0.0484% of India’s total exports

India’s Imports

FY 2024-25

₹2,456 Cr

−6.80% vs FY 2023-24

0.0403% of India’s total imports

Trade Balance

FY 2024-25

−₹663 Cr

Trade Deficit

Surplus rank #907 of 1233 subchapters

% of Chapter 64

FY 2024-25

8.47%

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

Import side: 42.89% of Chapter 64’s imports

Rank Within Chapter 64

FY 2024-25

#4 of 6

Position by export value among subchapters in Chapter 64

Import-side rank: #1 of 6

At a glance

0.94%

Export CAGR

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

#285

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+51.96%

Peak Growth Year

FY 2021-22 · strongest single-year move

8.47%

Contribution to Ch. 64

Share of Chapter 64 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #206

Balance

−445.23

Exports

1,696.06 ₹ Cr

0.0739% share

— YoY

8.34% of Ch. 64

Imports

2,141.29 ₹ Cr

0.0596% share

— YoY

40.87% of Ch. 64

FY 2019-20 Exp. Rank #200

Balance

−363.53

Exports

1,805.97 ₹ Cr

0.0818% share

+6.48% YoY

9.70% of Ch. 64

Imports

2,169.50 ₹ Cr

0.0647% share

+1.32% YoY

40.81% of Ch. 64

FY 2020-21 Exp. Rank #282

Balance

−101.38

Exports

1,122.45 ₹ Cr

0.0522% share

−37.85% YoY

8.09% of Ch. 64

Imports

1,223.83 ₹ Cr

0.0420% share

−43.59% YoY

39.46% of Ch. 64

FY 2021-22 Exp. Rank #253

Balance

−352.57

Exports

1,705.70 ₹ Cr

0.0544% share

+51.96% YoY

9.11% of Ch. 64

Imports

2,058.27 ₹ Cr

0.0450% share

+68.18% YoY

42.90% of Ch. 64

FY 2022-23 Exp. Rank #277

Balance

−1,803.93

Exports

1,697.63 ₹ Cr

0.0469% share

−0.47% YoY

7.17% of Ch. 64

Imports

3,501.56 ₹ Cr

0.0609% share

+70.12% YoY

47.33% of Ch. 64

FY 2023-24 Exp. Rank #318

Balance

−1,175.21

Exports

1,460.13 ₹ Cr

0.0404% share

−13.99% YoY

7.09% of Ch. 64

Imports

2,635.34 ₹ Cr

0.0469% share

−24.74% YoY

43.99% of Ch. 64

FY 2024-25 Exp. Rank #285

Balance

−662.51

Exports

1,793.64 ₹ Cr

0.0484% share

+22.84% YoY

8.47% of Ch. 64

Imports

2,456.15 ₹ Cr

0.0403% share

−6.80% YoY

42.89% of Ch. 64

CAGR · 7-Year

Exports

0.94% /yr

Imports

2.31% /yr

Consistently Deficit
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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 6404 ranks #285 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 6404 and GST compliance.

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.

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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