Footwear, gaiters and the like; parts of such articles. 106 codes: 6 headings, 26 subheadings and 74 8-digit tariff items, from the GSTN master dated 24 Apr 2026.
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6401WATERPROOF 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.| 640110 | FOOTWEAR INCORPORATING A PROTECTIVE METAL TOE CAP : |
| 64011010 | OF RUBBER |
| 64011090 | OTHER |
| 64019110 | 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 OTHER FOOTWEAR : COVERING THE KNEE: OF RUBBER |
| 64019190 | 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 OTHER FOOTWEAR : COVERING THE KNEE: OTHER |
| 640192 | COVERING THE ANKLE BUT NOT COVERING THE KNEE : |
| 64019210 | OF RUBBER |
| 64019290 | OTHER |
| 640199 | OTHER : |
| 64019910 | OF RUBBER |
| 64019990 | OTHER |
6402OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS| 640212 | SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS : |
| 64021210 | OF RUBBER |
| 64021290 | OTHER |
| 640219 | OTHER : |
| 64021910 | OF RUBBER |
| 64021990 | OTHER |
| 640220 | FOOTWEAR WITH UPPER STRAPS OR THONGS ASSEMBLED TO THE SOLE BY MEANS OF PLUGS : |
| 64022010 | OF RUBBER |
| 64022090 | OTHER |
| 64023010 | OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP: OF RUBBER |
| 64023090 | OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP: OTHER |
| 640291 | COVERING THE ANKLE : |
| 64029110 | OF RUBBER |
| 64029190 | OTHER |
| 640299 | Other |
| 64029910 | OF RUBBER |
| 64029990 | OTHER |
6403FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER| 640312 | SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS : |
| 64031200 | SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS |
| 640319 | OTHER : |
| 64031910 | WITH OUTER SOLES OF LEATHER |
| 64031920 | WITH OUTER SOLES OF RUBBER |
| 64031990 | OTHER |
| 640320 | FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE : |
| 64032011 | FOR MEN |
| 64032012 | FOR WOMEN |
| 64032013 | FOR CHILDREN |
| 64032019 | OTHER |
| 64032021 | FOR MEN |
| 64032022 | FOR WOMEN |
| 64032023 | FOR CHILDREN |
| 64032029 | OTHERS |
| 64032030 | OF LEATHER SOLES WITH EMBROIDERED UPPERS |
| 64032040 | KOLAPURI CHAPPALS AND SIMILAR FOOTWEAR |
| 64032090 | OTHER |
| 64033000 | FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR MADE ON A BASE OR PLATFORM OF WOOD, NOT HAVING AN INNER SOLE OR A PROTECTIVE METAL TOE-CAP |
| 640340 | OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP |
| 64034000 | OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP |
| 640351 | COVERING THE ANKLE : |
| 64035111 | FOR MEN |
| 64035112 | FOR WOMEN |
| 64035113 | FOR CHILDREN |
| 64035119 | OTHER |
| 64035190 | OTHER |
| 640359 | OTHER : |
| 64035910 | FOR MEN |
| 64035920 | FOR WOMEN |
| 64035930 | FOR CHILDREN |
| 64035990 | OTHER |
| 640391 | COVERING THE ANKLE : |
| 64039110 | LEATHER BOOTS AND OTHER FOOTWEAR WITH RUBBER SOLE |
| 64039120 | LEATHER FOOTWEAR WITH PLASTIC AND SYNTHETIC SOLE |
| 64039190 | OTHER |
| 640399 | OTHER : |
| 64039910 | LEATHER SANDALS WITH RUBBER SOLE |
| 64039920 | LEATHER SANDALS WITH PLASTIC OR SYNTHETIC SOLE |
| 64039990 | OTHER |
6404FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS| 640411 | SPORTS FOOTWEAR, TENNIS SHOES, BASKETBALL SHOES, GYM SHOES, TRAINING SHOES AND THE LIKE : |
| 64041110 | OF RUBBER SOLE WITH CANVAS UPPER |
| 64041120 | OF RUBBER SOLE WITH LEATHER CLOTH UPPERS |
| 64041190 | OTHER |
| 640419 | OTHER : |
| 64041910 | OF RUBBER SOLE WITH CANVAS UPPER |
| 64041920 | OF RUBBER SOLE WITH LEATHER CLOTH UPPERS |
| 64041990 | OTHER |
| 640420 | FOOTWEAR WITH OUTER SOLES OF LEATHER OR COMPOSITION LEATHER |
| 64042000 | FOOTWEAR WITH OUTER SOLES OF LEATHER OR COMPOSITION LEATHER |
6405OTHER FOOTWEAR| 640510 | WITH UPPERS OF LEATHER OR COMPOSITION LEATHER |
| 64051000 | WITH UPPERS OF LEATHER OR COMPOSITION LEATHER |
| 640520 | WITH UPPERS OF TEXTILE MATERIALS |
| 64052000 | WITH UPPERS OF TEXTILE MATERIALS |
| 640590 | OTHER |
| 64059000 | OTHER |
6406PARTS 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| 640610 | UPPERS AND PARTS THEREOF, OTHER THAN STIFFENERS : |
| 64061010 | EMBROIDERED UPPERS OF TEXTILE MATERIALS |
| 64061020 | LEATHER UPPERS (PREPARED) |
| 64061030 | GOAT LINING |
| 64061040 | SHEEP LINING |
| 64061090 | OTHER |
| 640620 | OUTER SOLES AND HEELS,OF RUBBER OR PLASTICS |
| 64062000 | OUTER SOLES AND HEELS,OF RUBBER OR PLASTICS |
| 640690 | OTHER: |
| 64069010 | OF WOOD |
| 64069020 | LEATHER PARTS OTHER THAN SOLES AND PREPARED UPPERS |
| 64069030 | LEATHER SOLES |
| 64069040 | GAITERS,LEGGINGS AND SIMILAR ARTICLES |
| 64069050 | PARTS OF GAITERS,LEGGINGS AND SIMILAR ARTICLES |
| 64069090 | OTHER |
| 640699 | Of other materials |