ITC (HS), 2022
SCHEDULE 1 – IMPORT POLICY

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:

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.

Exim Code

Item Description

Policy

Policy Conditions

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

Free

 

6401 10 90

Other

Free

 

 

Other footwear:

 

 

6401 92

Covering the ankle but not covering the knee:

 

 

6401 92 10

Of rubber

Free

 

6401 92 90

Other

Free

 

6401 99

Other:

 

 

6401 99 10

Of rubber

Free

 

6401 99 90

Other

Free

 

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

Free

 

6402 12 90

Other

Free

 

6402 19

Other:

 

 

6402 19 10

Of rubber

Free

 

6402 19 90

Other

Free

 

6402 20

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

 

 

6402 20 10

Of rubber

Free

 

6402 20 90

Other

Free

 

6402 91 10

Of rubber

Free

 

6402 91 90

Other

Free

 

6402 99

Other:

 

 

6402 99 10

Of rubber

Free

 

6402 99 90

Other

Free

 

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

Free

 

6403 19

Other:

 

 

6403 19 10

With outer soles of leather

Free

 

6403 19 20

With outer soles of rubber

Free

 

6403 19 90

Other

Free

 

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

Free

 

6403 20 12

For women

Free

 

6403 20 13

For children

Free

 

6403 20 19

Others

Free

 

 

All leather, open toe:

 

 

6403 20 21

For men

Free

 

6403 20 22

For women

Free

 

6403 20 23

For children

Free

 

6403 20 29

Others

Free

 

6403 20 30

Of leather soles with embroidered uppers

Free

 

6403 20 40

Kolapuri chappals and similar footwear

Free

 

6403 20 90

Other

Free

 

6403 40 00

Other footwear, incorporating a protective metal toe-cap

Free

 

 

Other footwear, with outer soles of leather:

 

 

6403 51

Covering the ankle:

 

 

 

All leather shoes:

 

 

6403 51 11

For men

Free

 

6403 51 12

For women

Free

 

6403 51 13

For children

Free

 

6403 51 19

Other

Free

 

6403 51 90

Other

Free

 

6403 59

Other:

 

 

6403 59 10

For men

Free

 

6403 59 20

For women

Free

 

6403 59 30

For children

Free

 

6403 59 90

Other

Free

 

6403 91

Covering the ankle:

 

 

6403 91 10

Leather boots and other footwear with rubber sole

Free

 

6403 91 20

Leather footwear with plastic and synthetic sole

Free

 

6403 91 90

Other

Free

 

6403 99

Other:

 

 

6403 99 10

Leather sandals with rubber sole

Free

 

6403 99 20

Leather sandals with plastic or synthetic sole

Free

 

6403 99 90

Other

Free

 

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 Free  
6404 11 20 Of rubber sole with leather cloth uppers Free  
6404 11 90 Other Free  
6404 19 Other:    
6404 19 10 Of rubber sole with canvas upper Free  
6404 19 20 Of rubber sole with leather cloth uppers Free  
6404 19 90 Other Free  
6404 20 00 Footwear with outer soles of leather or composition leather Free  
6405 OTHER FOOTWEAR    
6405 10 00 With uppers of leather or composition leather Free  
6405 20 00 With uppers of textile materials Free  
6405 90 00 Other Free  
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 Free  
6406 10 20 Leather uppers (prepared) Free  
6406 10 30 Goat lining Free  
6406 10 40 Sheep lining Free  
6406 10 90 Other Free  
6406 20 00 Outer soles and heels, of rubber or plastics Free  
6406 90 Other:    
6406 90 10 Of wood Free  
6406 90 20 Leather parts of footwear, other than soles and prepared uppers Free  
6406 90 30 Leather soles Free  
6406 90 40 Gaiters, leggings and similar articles Free  
6406 90 50 Parts of gaiters, leggings and similar articles Free  
6406 90 90 Other Free.