6406 HSN Code: Footwear parts

HSN Sub Chapter 6406 represents Footwear parts under GST classification. This code helps businesses identify Footwear parts correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 6406, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Footwear parts.

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New GST Rate for HSN Code 6406

GST Rate for Footwear parts under HSN Code 6406. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

64

HSN Code

6406

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 6406

Following tariff HSN codes fall under Footwear parts.

Tariff HSN

64061010

Description

Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64061010

Description

Uppers and parts thereof, other than stiffeners : Embroidered uppers of textile materials

Tariff HSN

64061020

Description

Uppers and parts thereof, other than stiffeners : Leather uppers (prepared) (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64061020

Description

Uppers and parts thereof, other than stiffeners : Leather uppers (prepared)

Tariff HSN

64061030

Description

Uppers and parts thereof, other than stiffeners : Goat lining (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64061030

Description

Uppers and parts thereof, other than stiffeners : Goat lining

Tariff HSN

64061040

Description

Uppers and parts thereof, other than stiffeners : Sheep lining (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64061040

Description

Uppers and parts thereof, other than stiffeners : Sheep lining

Tariff HSN

64061090

Description

Uppers and parts thereof, other than stiffeners : Other (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64061090

Description

Uppers and parts thereof, other than stiffeners : Other

Tariff HSN

64062000

Description

Outer soles and heels, of rubber or plastics (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64062000

Description

Outer soles and heels, of rubber or plastics

Tariff HSN

64069010

Description

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

Tariff HSN

64069010

Description

Other : Of wood

Tariff HSN

64069020

Description

Other : Leather parts other than soles and prepared uppers (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64069020

Description

Other : Leather parts other than soles and prepared uppers

Tariff HSN

64069030

Description

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

Tariff HSN

64069030

Description

Other : Leather soles

Tariff HSN

64069040

Description

Other : Gaiters, leggings and similar articles (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64069040

Description

Other : Gaiters, leggings and similar articles

Tariff HSN

64069050

Description

Other : Parts of gaiters, leggings and similar articles (sale value not exceeding Rs.1000 per pair)

Tariff HSN

64069050

Description

Other : Parts of gaiters, leggings and similar articles

Tariff HSN

64069090

Description

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

Tariff HSN

64069090

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 6406 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

₹2,238 Cr

−2.42% vs FY 2023-24

0.0604% of India’s total exports

India’s Imports

FY 2024-25

₹1,508 Cr

+97.15% vs FY 2023-24

0.0247% of India’s total imports

Trade Balance

FY 2024-25

₹730 Cr

Trade Surplus

Surplus rank #216 of 1233 subchapters

% of Chapter 64

FY 2024-25

10.56%

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

Import side: 26.33% of Chapter 64’s imports

Rank Within Chapter 64

FY 2024-25

#2 of 6

Position by export value among subchapters in Chapter 64

Import-side rank: #2 of 6

At a glance

−0.80%

Export CAGR

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

#252

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+27.11%

Peak Growth Year

FY 2021-22 · strongest single-year move

10.56%

Contribution to Ch. 64

Share of Chapter 64 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #168

Balance

+1,819.60

Exports

2,347.58 ₹ Cr

0.1023% share

— YoY

11.55% of Ch. 64

Imports

527.98 ₹ Cr

0.0147% share

— YoY

10.08% of Ch. 64

FY 2019-20 Exp. Rank #186

Balance

+1,355.20

Exports

1,982.79 ₹ Cr

0.0898% share

−15.54% YoY

10.65% of Ch. 64

Imports

627.59 ₹ Cr

0.0187% share

+18.87% YoY

11.81% of Ch. 64

FY 2020-21 Exp. Rank #222

Balance

+1,073.82

Exports

1,581.59 ₹ Cr

0.0735% share

−20.23% YoY

11.40% of Ch. 64

Imports

507.77 ₹ Cr

0.0174% share

−19.09% YoY

16.37% of Ch. 64

FY 2021-22 Exp. Rank #225

Balance

+1,247.40

Exports

2,010.31 ₹ Cr

0.0641% share

+27.11% YoY

10.74% of Ch. 64

Imports

762.91 ₹ Cr

0.0167% share

+50.25% YoY

15.90% of Ch. 64

FY 2022-23 Exp. Rank #209

Balance

+1,620.04

Exports

2,471.34 ₹ Cr

0.0683% share

+22.93% YoY

10.43% of Ch. 64

Imports

851.30 ₹ Cr

0.0148% share

+11.59% YoY

11.51% of Ch. 64

FY 2023-24 Exp. Rank #231

Balance

+1,528.08

Exports

2,292.94 ₹ Cr

0.0634% share

−7.22% YoY

11.13% of Ch. 64

Imports

764.86 ₹ Cr

0.0136% share

−10.15% YoY

12.77% of Ch. 64

FY 2024-25 Exp. Rank #252

Balance

+729.59

Exports

2,237.54 ₹ Cr

0.0604% share

−2.42% YoY

10.56% of Ch. 64

Imports

1,507.95 ₹ Cr

0.0247% share

+97.15% YoY

26.33% of Ch. 64

CAGR · 7-Year

Exports

−0.80% /yr

Imports

19.11% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 6406 ranks #252 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 6406 and GST compliance.

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.

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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