SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS,
SEA STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED
FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS,
ARTICLES OF HUMAN HAIR
CHAPTER 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
NOTES:
1. This Chapter does not cover:
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of
plastics) without applied soles. These products are classified according to their
constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed
or applied to the upper (Section XI);
(c) Worn footwear of heading 6309;
(d) Articles of asbestos (heading 6812);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading
9021); or
(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or
similar protective sportswear (Chapter 95).
2. For the purposes of heading 6406, the term “parts” does not include pegs, protectors, eyelets,
hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be
classified in their appropriate headings) or buttons or other goods of heading 9606.
3. For the purposes of this Chapter:
(a) The terms “rubber” and “plastics” include woven fabrics or other textile products with an
external layer of rubber or plastics being visible to the naked eye; for the purpose of this
provision, no account should be taken of any resulting change of colour; and
(b) The term “leather” refers to the goods of headings 4107 and 4112 to 4114.
4. Subject to Note 3 to this Chapter:
(a) The material of the upper shall be taken to be the constituent material having the greatest
external surface area, no account being taken of accessories of reinforcements such as
ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) The constituent material of the outer sole shall be taken to be the material having the
greatest surface area in contact with the ground, no account being taken of accessories or
reinforcements such as spikes, bars, nails, protectors or similar attachments.
SUB-HEADING NOTE:
.i e x e
For the purposes of sub-headings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the
expression “sports footwear” applies only to:
(a) Footwear which is designed for a sporting activity and has, or has provision for the
attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) Skating boots, ski-boots and cross-country ski footwear snowboard boots, wrestling
boots, boxing boots and cycling shoes.
Heading No HS Code ITC(HS) Code Description Unit
6401 WATERPROOF FOOTWEAR WITH
OUTER SOLES AND UPPERS OF
RUBBER OR OF PLASTICS, THE
UPPERS OF WHICH ARE NEITHER
FIXED TO THE SOLE NOR
ASSEMBLED BY STITCHING,
RIVETING, NAILING, SCREWING,
PLUGGING OR SIMILAR PROCESSES
6401 10 Footwear incorporating a protective metal toe-
cap:
6401 10 10 Of rubber PRS
6401 10 90 Other PRS
Other footwear:
6401 92 Covering the ankle but not covering the knee:
6401 92 10 Of rubber PRS
6401 92 90 Other PRS
6401 99 Other:
6401 99 10 Of rubber PRS
6401 99 90 Other PRS
6402 OTHER FOOTWEAR WITH OUTER
SOLES AND UPPERS OF RUBBER OR
PLASTICS
Sports footwear:
6402 12 Ski-boots and cross-country ski footwear and
snowboard boots:
6402 12 10 Of rubber PRS
6402 12 90 Other PRS
6402 19 Other:
6402 19 10 Of rubber PRS
6402 19 90 Other PRS
Heading No HS Code ITC(HS) Code Description Unit
6402 20 Footwear with upper straps or thongs assembled
to the sole by means of plugs:
6402 20 10 Of rubber PRS
6402 20 90 Other PRS
Other footwear:
6402 91 Covering the ankle:
6402 91 10 Of rubber PRS
6402 91 90 Other PRS
6402 99 Other:
6402 99 10 Of rubber PRS
6402 99 90 Other PRS
6403 FOOTWEAR WITH OUTER SOLES OF
RUBBER, PLASTICS, LEATHER OR
COMPOSITION LEATHER AND
UPPERS OF LEATHER
Sports footwear:
6403 12 00 Ski-boots and cross-country ski footwear and PRS
snowboard boots
6403 19 Other:
6403 19 10 With outer soles of leather PRS
6403 19 20 With outer soles of rubber PRS
6403 19 90 Other PRS
6403 20 Footwear with outer soles of leather, and uppers
which consist of leather straps across the instep
and around the big toe:
All leather, closed toe:
6403 20 11 For men PRS
6403 20 12 For women PRS
6403 20 13 For children PRS
6403 20 19 Others PRS
All leather, open toe:
6403 20 21 For men PRS
6403 20 22 For women PRS
6403 20 23 For children PRS
6403 20 29 Others PRS
6403 20 30 Of leather soles with embroidered uppers PRS
6403 20 40 Kolapuri chappals and similar footwear PRS
Heading No HS Code ITC(HS) Code Description Unit
6403 20 90 Other PRS
6403 40 00 Other footwear, incorporating a protective metal PRS
toe-cap
Other footwear, with outer soles of leather:
6403 51 Covering the ankle:
All leather shoes:
6403 51 11 For men PRS
6403 51 12 For women PRS
6403 51 13 For children PRS
6403 51 19 Other PRS
6403 51 90 Other PRS
6403 59 Other:
6403 59 10 For men PRS
6403 59 20 For women PRS
6403 59 30 For children PRS
6403 59 90 Other PRS
Other footwear
6403 91 Covering the ankle:
6403 91 10 Leather boots and other footwear with rubber sole PRS
6403 91 20 Leather footwear with plastic and synthetic sole PRS
6403 91 90 Other PRS
6403 99 Other:
6403 99 10 Leather sandals with rubber sole PRS
6403 99 20 Leather sandals with plastic or synthetic sole PRS
6403 99 90 Other PRS
6404 FOOTWEAR WITH OUTER SOLES OF
RUBBER, PLASTICS, LEATHER OR
COMPOSITION LEATHER AND
UPPERS OF TEXTILE MATERIALS
Footwear with outer soles of rubber or
plastics:
6404 11 Sports footwear; tennis shoes, basketball shoes,
gym shoes, training shoes and the like:
6404 11 10 Of rubber sole with canvas upper PRS
6404 11 20 Of rubber sole with leather cloth uppers PRS
6404 11 90 Other PRS
6404 19 Other:
6404 19 10 Of rubber sole with canvas upper PRS
6404 19 20 Of rubber sole with leather cloth uppers PRS
6404 19 90 Other PRS
Heading No HS Code ITC(HS) Code Description Unit
6404 20 00 Footwear with outer soles of leather or PRS
composition leather
6405 OTHER FOOTWEAR
6405 10 00 With uppers of leather or composition leather PRS
6405 20 00 With uppers of textile materials PRS
6405 90 00 Other PRS
6406 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
6406 10 Uppers and parts thereof other than stiffeners:
6406 10 10 Embroidered uppers of textile materials KGS
6406 10 20 Leather uppers (prepared) KGS
6406 10 30 Goat lining KGS
6406 10 40 Sheep lining KGS
6406 10 90 Other KGS
6406 20 00 Outer soles and heels, of rubber or plastics KGS
6406 90 Other:
6406 90 10 Of wood KGS
6406 90 20 Leather parts of footwear, other than soles and KGS
prepared uppers
6406 90 30 Leather soles KGS
6406 90 40 Gaiters, leggings and similar articles KGS
6406 90 50 Parts of gaiters, leggings and similar articles KGS
6406 90 90 Other KGS
