HSN Code
HSN Code 6402 — Footwear With Rubber/Plastic Outer Soles
HSN heading 6402 covers footwear with both a rubber/plastic outer sole and upper — but not leather or textile-upper footwear, coded elsewhere.
Footwear classification under Chapter 64 runs primarily on material — what the outer sole is made of, and separately what the upper is made of — rather than on the type or style of shoe. 6402 specifically requires both the outer sole and the upper to be rubber or plastic; if either one is a different material, the footwear belongs under a different heading.
This means two visually similar-looking sandals can carry different codes: one with a rubber sole and rubber straps is 6402, while one with a rubber sole and leather straps falls under a different heading (6403) instead, because the upper material differs.
Waterproof footwear — designed to protect against water, oil, or chemicals, and covering at least the ankle — has its own separate heading (6401) even when made of rubber or plastic, since the tariff treats that functional category distinctly from ordinary rubber/plastic footwear.
GST rate for 6402
GST rate: 5% or 18% — depends on exactly what the goods are
- 18%Other footwear with outer soles and uppers of rubber or plasticsNotification 9/2025, Schedule II, S. No. 203 — covers 6402
- 5%Footwear of sale value not exceeding Rs.2500 per pairNotification 9/2025, Schedule I, S. No. 392 — covers 64
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
What's included
- Rubber or plastic sandals and slippers
- Sports/casual shoes with both rubber/plastic outer soles and uppers
- Flip-flops and similar rubber/plastic open footwear
Commonly confused — classified elsewhere
- Footwear with leather uppers (any sole material) — 6403
- Footwear with textile uppers — 6404
- Waterproof footwear covering the ankle — 6401
All 17 codes under 6402
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 640212 | Ski-boots, cross-country ski footwear and snowboard boots | 5% / 18% |
| 64021210 | Of rubber | 5% / 18% |
| 64021290 | Other | 5% / 18% |
| 640219 | Other | 5% / 18% |
| 64021910 | Of rubber | 5% / 18% |
| 64021990 | Other | 5% / 18% |
| 640220 | Footwear with upper straps or thongs assembled to the sole by means of plugs | 5% / 18% |
| 64022010 | Of rubber | 5% / 18% |
| 64022090 | Other | 5% / 18% |
| 64023010 | Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: of rubber | 5% / 18% |
| 64023090 | Other footwear with outer soles and uppers of rubber or plastics other footwear, incorporating a protective metal toe-cap: other | 5% / 18% |
| 640291 | Covering the ankle | 5% / 18% |
| 64029110 | Of rubber | 5% / 18% |
| 64029190 | Other | 5% / 18% |
| 640299 | Other | 5% / 18% |
| 64029910 | Of rubber | 5% / 18% |
| 64029990 | Other | 5% / 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Does the sole material or the upper material decide the code?
Both matter — 6402 specifically requires the outer sole AND the upper to be rubber or plastic. If the upper is leather or textile while the sole is rubber, it falls under a different heading based on the upper material.
Are rain boots classified under 6402?
Not usually — waterproof footwear covering at least the ankle has its own dedicated heading (6401), separate from ordinary rubber/plastic footwear like sandals and casual shoes.
Do sports shoes and casual sandals share the same 6402 code?
They share the 4-digit heading if both have rubber/plastic soles and uppers, but the 8-digit line typically differs by footwear type. Confirm the exact code for your specific product on the GST portal.