HSN Code 6402 — Footwear (plastic/rubber)
HSN code 6402 covers other footwear with outer soles and uppers of rubber or plastics. Under GST 2.0 (effective 22 September 2025), HSN 6402 (footwear (plastic/rubber)) is taxed at 18% GST. This code falls under Chapter 64 — Footwear, Gaiters And The Like; Parts Of Such Articles.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 6402 at a glance
| HSN Code | 6402 |
| Description | OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 64 — Footwear, Gaiters And The Like; Parts Of Such Articles |
| Heading | 6402 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 6402
17 more specific 6- and 8-digit codes fall under 6402 (footwear (plastic/rubber)). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 640212 | Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots : | 18% |
| 640219 | Other : | 18% |
| 640220 | Footwear With Upper Straps Or Thongs Assembled To The Sole By Means Of Plugs : | 18% |
| 640291 | Covering The Ankle : | 18% |
| 640299 | Other | 18% |
| 64021210 | Of Rubber | 18% |
| 64021290 | Other | 18% |
| 64021910 | Of Rubber | 18% |
| 64021990 | Other | 18% |
| 64022010 | Of Rubber | 18% |
| 64022090 | Other | 18% |
| 64023010 | Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Other Footwear, Incorporating A Protective Metal Toe-Cap: Of Rubber | 18% |
| 64023090 | Other Footwear With Outer Soles And Uppers Of Rubber Or Plastics Other Footwear, Incorporating A Protective Metal Toe-Cap: Other | 18% |
| 64029110 | Of Rubber | 18% |
| 64029190 | Other | 18% |
| 64029910 | Of Rubber | 18% |
| 64029990 | Other | 18% |
Frequently Asked Questions
What is the HSN code for footwear (plastic/rubber)?
What is the GST rate on footwear (plastic/rubber)?
Which chapter does HSN code 6402 belong to?
Is the HSN code 6402 mandatory on invoices for footwear (plastic/rubber)?
Related HSN codes in Chapter 64
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