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.
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
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Search using "6402" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- 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.