CHAPTER 64  (Chapter Notes)

Relevant Judgements

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
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 pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
Singapore: 17.5%
6401 10 90      --- Other pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
Singapore: 17.5%
  - Other footwear :            
6401 92

     -- Covering the ankle but not covering the knee :

            
6401 92 10           --- Of rubber pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6401 92 90           --- Other pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6401 99      -- Other :            
6401 99 10           --- Of rubber pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6401 99 90           --- Other pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6402

OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS

           
  - Sports footwear :            
6402 12

     -- Ski-boots, cross-country ski footwear and snowboard boots :

           
6402 12 10           --- Of rubber pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
Singapore: 17.5%
6402 12 90           --- Other pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
Singapore: 17.5%
6402 19      -- Other :            
6402 19 10           --- Of rubber pa Free 35% - IGST: 18% SAFTA: 5%
6402 19 90           --- Other pa Free 35% - IGST: 18% SAFTA: 5%
6402 20

- Footwear with upper straps or thongs assembled to the sole by means of plugs :

           
6402 20 10      --- Of rubber pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6402 20 90      --- Other pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
  - Other footwear :            
6402 91      -- Covering the ankle :            
6402 91 10           --- Of rubber pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6402 91 90           --- Other pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6402 99      -- Other            
6402 99 10           --- Of rubber pa Free 35% - IGST: 18% Australia: 20%
Malaysia: 5%
SAFTA: 5%
6402 99 90           --- Other pa Free 35% - IGST: 18% Australia: 20%
Malaysia: 5%
SAFTA: 5%
6403

FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER

            
  - Sports footwear :            
6403 12 00      -- Ski-boots, cross-country ski footwear and snowboard boots pa Free 35% - IGST: 18% UAE: 20%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Singapore: 17.5%
6403 19      -- Other :            
6403 19 10           --- With outer soles of leather pa Free 35% - IGST: 18% Singapore: Nil
Australia: 20%
Malaysia: 5%
SAFTA: 5%
6403 19 20           --- With outer soles of rubber pa Free 35% - IGST: 18% Singapore: Nil
Australia: 20%
Malaysia: 5%
SAFTA: 5%
6403 19 90           --- Other pa Free 35% - IGST: 18% Singapore: Nil
Australia: 20%
Malaysia: 5%
SAFTA: 5%
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 pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 20 12           ---- For women pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 20 13           ---- For children pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 20 19           ---- Other pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
       --- All leather, open toe :            
6403 20 21           ---- For men pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 20 22           ---- For women pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 20 23           ---- For children pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 20 29           ---- Others pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 20 30      --- Of leather soles with embroidered uppers pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 20 40      --- Kolapuri chappals and similar footwear pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 20 90      --- Other pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 40 00

- Other footwear, incorporating a protective metal toe-cap

 pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
Singapore: 17.5%
 

- Other footwear, with outer soles of leather :

           
6403 51      -- Covering the ankle :            
            --- All leather shoes :            
6403 51 11                ---- For men pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 51 12                ---- For women pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 51 13                ---- For children pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 51 19                ---- Other pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 51 90           --- Other pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 59      -- Other :            
6403 59 10           --- For men pa Free 35% - IGST: 18% Singapore: Nil
UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6403 59 20           --- For women pa Free 35% - IGST: 18% Singapore: Nil
UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6403 59 30           --- For children pa Free 35% - IGST: 18% Singapore: Nil
UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6403 59 90           --- Other pa Free 35% - IGST: 18% Singapore: Nil
UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Other footwear :            
6403 91      -- Covering the ankle :            
6403 91 10

          --- Leather boots and other footwear with rubber sole

 pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 91 20

          --- Leather footwear with plastic and synthetic sole

 pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 91 90           --- Other pa Free 35% - IGST: 18% Chile: 80%
Australia: 20%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 99      -- Other :            
6403 99 10           --- Leather sandals with rubber sole pa Free 35% - IGST: 18% UAE: 20%
Chile: 80%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 99 20

          --- Leather sandals with plastic or synthetic sole

 pa Free 35% - IGST: 18% UAE: 20%
Chile: 80%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6403 99 90           --- Other pa Free 35% - IGST: 18% UAE: 20%
Chile: 80%
Australia: 20%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
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 pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6404 11 20           --- Of rubber sole with leather cloth uppers pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6404 11 90           --- Other pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6404 19      -- Other :            
6404 19 10           --- Of rubber sole with canvas upper pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6404 19 20           --- Of rubber sole with leather cloth uppers pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6404 19 90           --- Other pa Free 35% - IGST: 18% Malaysia: 5%
SAFTA: 5%
6404 20 00

- Footwear with outer soles of leather orcomposition leather

 pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6405 OTHER FOOTWEAR            
6405 10 00

- With uppers of leather or composition leather

 pa Free 35% - IGST: 18% UAE: 20%
Australia: 20%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 17.5%
6405 20 00 - With uppers of textile materials pa Free 35% - IGST: 18% UAE: 20%
Malaysia: 5%
SAFTA: 5%
Singapore: 17.5%
6405 90 00 - Other pa Free 35% - IGST: 18% Singapore: Nil
UAE: 20%
Malaysia: 5%
SAFTA: 5%
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 kg. Free 20% - IGST: 18% UAE: 8%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 10%
6406 10 20      --- Leather uppers (prepared) kg. Free 20% - IGST: 18% UAE: 8%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6406 10 30      --- Goat lining kg. Free 20% - IGST: 18% UAE: 8%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6406 10 40      --- Sheep lining kg. Free 20% - IGST: 18% UAE: 8%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6406 10 90      --- Other kg. Free 20% - IGST: 18% UAE: 8%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6406 20 00 - Outer soles and heels,of rubber or plastics kg. Free 20% - IGST: 18% UAE: 8%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6406 90 - Other:            
6406 90 10      --- Of wood kg. Free 20% - IGST: 18% UAE: 8%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
6406 90 20

     --- Leather parts other than soles and prepared uppers

 kg. Free 20% - IGST: 18% UAE: 8%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 10%
6406 90 30      --- Leather soles kg. Free 20% - IGST: 18% UAE: 8%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 10%
6406 90 40      --- Gaiters,leggings and similar articles kg. Free 20% - IGST: 18% UAE: 8%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 10%
6406 90 50

     --- Parts of gaiters,leggings and similar articles

 kg. Free 20% - IGST: 18% UAE: 8%
Australia: 11.4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 10%
6406 90 90      --- Other kg. Free 20% - IGST: 18% UAE: 8%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: 10%