--- title: "6406 HSN Code | HSN Code for Footwear parts in India" description: "Know more about 6406 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6406 covering Footwear parts." canonical: "https://busy.in/hsn/sub-chapter-6406/" --- # HSN Sub-chapter 6406: Footwear parts Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof 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 | | --- | --- | | 64061010 | [Rubber or Plastic Footwear Covering the Ankle](https://busy.in/hsn/hsn-64061010/) | | 64061020 | [Other Footwear Covering the Ankle in Rubber/Plastic](https://busy.in/hsn/hsn-64061020/) | | 64061030 | [Footwear Covering the Knee or Higher in Rubber/Plastic](https://busy.in/hsn/hsn-64061030/) | | 64061040 | [Other Footwear Covering the Knee or Higher](https://busy.in/hsn/hsn-64061040/) | | 64061090 | [Insoles, Outsoles, and Other Footwear Parts](https://busy.in/hsn/hsn-64061090/) | | 64062000 | [Handcrafted Footwear of Various Materials](https://busy.in/hsn/hsn-64062000/) | | 64069010 | [Rubberized Textile Footwear](https://busy.in/hsn/hsn-64069010/) | | 64069020 | [Other Rubberized Textile Articles](https://busy.in/hsn/hsn-64069020/) | | 64069030 | [Textile Footwear with Plastic Components](https://busy.in/hsn/hsn-64069030/) | | 64069040 | [Other Textile Footwear Components](https://busy.in/hsn/hsn-64069040/) | | 64069050 | [Textile Footwear with Leather Components](https://busy.in/hsn/hsn-64069050/) | | 64069090 | [Miscellaneous Textile Footwear Articles](https://busy.in/hsn/hsn-64069090/) | ## Frequently asked questions ### What products are classified under HSN 6406 It includes Footwear parts ### What should my invoice and records include for Footwear parts? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### Does MRP, weight or pack size change GST treatment for Footwear parts? 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 Footwear parts? 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. ### Do spares or accessories of Footwear parts 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. ### Does packaging or branding change how GST applies to Footwear parts? Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Footwear parts 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. ### If I repair and return Footwear parts, 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. ## India's trade performance: HSN Sub-Chapter 6406 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,238 Cr (−2.42% YoY) — 0.0604% of India's total exports - Imports: ₹1,508 Cr (+97.15% YoY) — 0.0247% of India's total imports - Trade balance: ₹730 Cr (Surplus); surplus rank #216 of 1233 sub-chapters - Share of Chapter 64: 10.56% of its exports; import side 26.33% - Rank within Chapter 64: #2 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: -0.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #252 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +27.11% in FY 2021-22 - Contribution to Ch. 64: 10.56% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 6406 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 | 2,347.58 | 0.1023% | — | 11.55% | 527.98 | 0.0147% | — | 10.08% | +1,819.60 | #168 | | FY 2019-20 | 1,982.79 | 0.0898% | −15.54% | 10.65% | 627.59 | 0.0187% | +18.87% | 11.81% | +1,355.20 | #186 | | FY 2020-21 | 1,581.59 | 0.0735% | −20.23% | 11.40% | 507.77 | 0.0174% | −19.09% | 16.37% | +1,073.82 | #222 | | FY 2021-22 | 2,010.31 | 0.0641% | +27.11% | 10.74% | 762.91 | 0.0167% | +50.25% | 15.90% | +1,247.40 | #225 | | FY 2022-23 | 2,471.34 | 0.0683% | +22.93% | 10.43% | 851.30 | 0.0148% | +11.59% | 11.51% | +1,620.04 | #209 | | FY 2023-24 | 2,292.94 | 0.0634% | −7.22% | 11.13% | 764.86 | 0.0136% | −10.15% | 12.77% | +1,528.08 | #231 | | FY 2024-25 | 2,237.54 | 0.0604% | −2.42% | 10.56% | 1,507.95 | 0.0247% | +97.15% | 26.33% | +729.59 | #252 | - CAGR (7-year): exports -0.80%/yr, imports 19.11%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 6406 export-import analysis ### Export decline: -0.80% CAGR over 7 years India's exports under HSN Sub-Chapter 6406 have declined at a compound annual rate of -0.80% over 7 fiscal years, falling from ₹2,347.58 Crore in FY 2018-19 to ₹2,237.54 Crore in FY 2024-25. ### HSN Sub-Chapter 6406 ranked #252 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 6406 ranks #252 out of 1233 sub-chapters by total export value. Within Chapter 64, it ranks #2 of 6. By trade surplus, it ranks #216 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 6406 exports The strongest single-year export movement for HSN Sub-Chapter 6406 was recorded in FY 2021-22, when exports surged by 27.11% over the prior year. ### India maintains a trade surplus of ₹729.59 Crore in HSN Sub-Chapter 6406 goods In FY 2024-25, India's exports of ₹2,237.54 Cr exceeded imports of ₹1,507.95 Cr, resulting in a trade surplus of ₹729.59 Crore — ranking #216 of 1233 by surplus magnitude. ### Import growth of 19.11% CAGR signals rising demand for Footwear parts India's imports under HSN Sub-Chapter 6406 have grown at 19.11% CAGR, reaching ₹1,507.95 Crore in FY 2024-25. ### HSN Sub-Chapter 6406 contributes 10.56% of Chapter 64 exports — ranked #2 Among the 6 sub-chapters under Chapter 64, HSN Sub-Chapter 6406 ranks #2 by export value — accounting for 10.56% of the chapter's total exports in FY 2024-25. On the import side, it holds 26.33% share (rank #2). ## 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 (this hsn sub-chapter) | ₹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](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/) | | 6402 | [Rubber footwear](https://busy.in/hsn/sub-chapter-6402/) | | 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/) |