About Chapter 64
Chapter 64 of the Harmonized System of Nomenclature (HSN) is titled “Footwear, gaiters and the like; parts of such articles”. It is part of Section XII, Footwear, Headgear, Umbrellas & Feathers, together with Chapter 65 (headgear and parts thereof), Chapter 66 (umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips) and Chapter 67 (feathers, artificial flowers, hair).
The chapter is divided into 6 headings, from 6401 (waterproof footwear with outer soles and uppers of rubber or of plastics) to 6406 (parts of footwear; removable in-soles, heel cushions and similar articles). The headings with the most codes that people search for are other footwear with outer soles and uppers of rubber or plastics (6402), parts of footwear; removable in-soles, heel cushions and similar articles (6406), waterproof footwear with outer soles and uppers of rubber or of plastics (6401), footwear with outer soles of rubber, plastics (6403) and footwear (6405).
Note 1 keeps out disposable foot coverings of flimsy material without applied soles, textile footwear without an outer sole fixed to the upper (Section XI), worn footwear (heading 6309) and orthopaedic footwear (heading 9021).
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 8 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 64: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 64, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).