Chapter 64 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 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. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6401 10 90 | -- Other | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| - Other footwear : | |||||
| 6401 92 | -- Covering the ankle but not covering the knee : | ||||
| 6401 92 10 | -- Of rubber | pa. | 35% | - | IGST: 18% |
| 6401 92 90 | -- Other | pa. | 35% | - | IGST: 18% |
| 6401 99 | -- Other : | ||||
| 6401 99 10 | -- Of rubber | pa. | 35% | - | IGST: 18% |
| 6401 99 90 | -- Other | pa. | 35% | - | IGST: 18% |
| 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 | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6402 12 90 | -- Other | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6402 19 |
-- Other : |
||||
| 6402 19 10 | -- Of rubber | pa. | 35% | - | IGST: 18% |
| 6402 19 90 | -- Other | pa. | 35% | - | IGST: 18% |
| 6402 20 | - Footwear with upper straps or thongs assembled to the sole by means of plugs : | ||||
| 6402 20 10 | -- Of rubber | pa. | 35% | - | IGST: 18% |
| 6402 20 90 | -- Other | pa. | 35% | - | IGST: 18% |
| - Other footwear : | |||||
| 6402 91 | - Covering the ankle : | ||||
| 6402 91 10 | -- Of rubber | pa. | 35% | - | IGST: 18% |
| 6402 91 90 | -- Other | pa. | 35% | - | IGST: 18% |
| 6402 99 | -- Other : | ||||
| 6402 99 10 | -- Of rubber | pa. | 35% | - | IGST: 18% |
| 6402 99 90 | -- Other | pa. | 35% | - | IGST: 18% |
| 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 snowboard boots | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 19 | -- Other : | ||||
| 6403 19 10 | -- With outer soles of leather | pa. | 35% | - |
BCD: NIL
for specified countries IGST: 18% |
| 6403 19 20 | -- With outer soles of rubber | pa. | 35% | - |
BCD: NIL
for specified countries IGST: 18% |
| 6403 19 90 | -- Other | pa. | 35% | - |
BCD: NIL
for specified countries IGST: 18% |
| 6403 20 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe across the instep and around the big toe : | ||||
| -- All leather, closed toe : | |||||
| 6403 20 11 | -- For men | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 20 12 | -- For women | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 20 13 | -- For children | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 20 19 | -- Other | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| -- All leather, open toe : | |||||
| 6403 20 21 | -- For men | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 20 22 | -- For women | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 20 23 | -- For children | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 20 29 | -- Others | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 20 30 | -- Of leather soles with embroidered uppers | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 20 40 | -- Kolapuri chappals and similar footwear | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 20 90 | -- Other | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 40 00 | - Other footwear, incorporating a protective metal toe-cap | pa. | 35% | - |
BCD: See Notifications for specified countries IGST: 18% |
| - Other footwear with outer soles of leather : | |||||
| 6403 51 | -- Covering the ankle : | ||||
| -- All leather shoes : | |||||
| 6403 51 11 | -- For men | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 51 12 | -- For women | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 51 13 | -- For children | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 51 19 | -- Other | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 51 90 | -- Other | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 59 | -- Other : | ||||
| 6403 59 10 | -- For men | pa. | 35% | - |
BCD: NIL
for specified countries IGST: 18% |
| 6403 59 20 | -- For women | pa. | 35% | - |
BCD: NIL
for specified countries IGST: 18% |
| 6403 59 30 | -- For children | pa. | 35% | - |
BCD: NIL
for specified countries IGST: 18% |
| 6403 59 90 | -- Other | pa. | 35% | - |
BCD: NIL
for specified countries IGST: 18% |
| - Other footwear : | |||||
| 6403 91 | -- Covering the ankle : | ||||
| 6403 91 10 | -- Leather boots and other footwear with rubber sole | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 91 20 | -- Leather footwear with plastic and synthetic sole | pa. | 35% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6403 91 90 | -- Other | pa. | 35% | - |
BCD: See Notifications for specified countries IGST: 18% |
| 6403 99 | -- Other : | ||||
| 6403 99 10 | -- Leather sandals with rubber sole | pa. | 35% | - |
BCD: See Notifications for specified countries IGST: 18% |
| 6403 99 20 | -- Leather sandals with plastic or synthetic sole | pa. | 35% | - |
BCD: See Notifications for specified countries IGST: 18% |
| 6403 99 90 | -- Other | pa. | 35% | - |
BCD: See Notifications for specified countries IGST: 18% |
| 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. | 35% | - | IGST: 18% |
| 6404 11 20 | -- Of rubber sole with leather cloth uppers | pa. | 35% | - | IGST: 18% |
| 6404 11 90 | -- Other | pa. | 35% | - | IGST: 18% |
| 6404 19 | -- Other : | ||||
| 6404 19 10 | -- Of rubber sole with canvas upper | pa. | 35% | - | IGST: 18% |
| 6404 19 20 | -- Of rubber sole with leather cloth uppers | pa. | 35% | - | IGST: 18% |
| 6404 19 90 | -- Other | pa. | 35% | - | IGST: 18% |
| 6404 20 00 | - Footwear with outer soles of leather or composition leather | pa. | 35% | - | IGST: 18% |
| 6405 | Other footwear | ||||
| 6405 10 00 | - With uppers of leather or composition leather | pa. | 35% | - |
BCD: See
Notifications for specified countries IGST: 18% |
| 6405 20 00 | - With uppers of textile materials | pa. | 35% | - |
BCD: See
Notifications for specified countries IGST: 18% |
| 6405 90 00 | - Other | pa. | 35% | - |
BCD: See Notifications for specified countries IGST: 18% |
| 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. | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6406 10 20 | -- Leather uppers (prepared) | Kg. | 20% | - | IGST: 18% |
| 6406 10 30 | -- Goat lining | Kg. | 20% | - | IGST: 18% |
| 6406 10 40 | -- Sheep lining | Kg. | 20% | - | IGST: 18% |
| 6406 10 90 | -- Other | Kg. | 20% | - | IGST: 18% |
| 6406 20 00 | - Outer soles and heels, of rubber or plastics | Kg. | 20% | - | IGST: 18% |
| 6406 90 | - Other : | ||||
| 6406 90 10 | -- Of wood | Kg. | 20% | - | IGST: 18% |
| 6406 90 20 | -- Leather parts other than soles and prepared uppers | Kg. | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6406 90 30 | -- Leather soles | Kg. | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6406 90 40 | -- Gaiters, leggings and similar articles | Kg. | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6406 90 50 | -- Parts of gaiters, leggings and similar articles | Kg. | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 6406 90 90 | --Other | Kg. | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.