Chapter 64 HSN Codes - Footwear
Complete chapter-wise list with descriptions and GST rates.
HSN Codes in Chapter 64
- HSN 64 - Footwear of sale value not exceeding Rs.2500 per pair (5% GST)
- HSN 6401 - 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 (18% GST)
- HSN 6402 - Other footwear with outer soles and uppers of rubber or plastics (18% GST)
- HSN 6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather (18% GST)
- HSN 6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials (18% GST)
- HSN 6405 - Other footwear (18% GST)
- HSN 6406 - Parts 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 (18% GST)
- HSN 64011010 - 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 FOOTWEAR INCORPORATING A PROTECTIVE METAL TOE-CAP: OF RUBBER (18% GST)
- HSN 64011090 - 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 FOOTWEAR INCORPORATING A PROTECTIVE METAL TOE-CAP: OTHER (18% GST)
- HSN 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 (18% GST)
- HSN 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 (18% GST)
- HSN 64019210 - 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 ANKLE BUT NOT COVERING THE KNEE: OF RUBBER (18% GST)
- HSN 64019290 - 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 ANKLE BUT NOT COVERING THE KNEE: OTHER (18% GST)
- HSN 64019910 - 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 : OTHER: OF RUBBER (18% GST)
- HSN 64019990 - 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 : OTHER: OTHER (18% GST)
- HSN 64021210 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS SPORTS FOOTWEAR : SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS: OF RUBBER (18% GST)
- HSN 64021290 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS SPORTS FOOTWEAR : SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS: OTHER (18% GST)
- HSN 64021910 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS SPORTS FOOTWEAR : OTHER : OF RUBBER (18% GST)
- HSN 64021990 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS SPORTS FOOTWEAR : OTHER : OTHER (18% GST)
- HSN 64022010 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS FOOTWEAR WITH UPPER STRAPS OR THONGS ASSEMBLED TO THE SOLE BY MEANS OF PLUGS: OF RUBBER (18% GST)
- HSN 64022090 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS FOOTWEAR WITH UPPER STRAPS OR THONGS ASSEMBLED TO THE SOLE BY MEANS OF PLUGS: OTHER (18% GST)
- HSN 64023010 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP: OF RUBBER (18% GST)
- HSN 64023090 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP: OTHER (18% GST)
- HSN 64029110 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR :COVERING THE ANKLE:OF RUBBER (18% GST)
- HSN 64029190 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR :COVERING THE ANKLE:OTHER (18% GST)
- HSN 64029910 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR :OTHER: OF RUBBER (18% GST)
- HSN 64029990 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS OTHER FOOTWEAR :OTHER: OTHER (18% GST)
- HSN 64031200 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER SPORTS FOOTWEAR : SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS (18% GST)
- HSN 64031910 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER SPORTS FOOTWEAR : OTHER: WITH OUTER SOLES OF LEATHER (18% GST)
- HSN 64031920 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER SPORTS FOOTWEAR : OTHER: WITH OUTER SOLES OF RUBBER (18% GST)
- HSN 64031990 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER SPORTS FOOTWEAR :OTHER: OTHER (18% GST)
- HSN 64032011 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: ALL LEATHER, CLOSED TOE: FOR MEN (18% GST)
- HSN 64032012 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: ALL LEATHER, CLOSED TOE: FOR WOMEN (18% GST)
- HSN 64032013 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: ALL LEATHER, CLOSED TOE: FOR CHILDREN (18% GST)
- HSN 64032019 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: ALL LEATHER, CLOSED TOE: OTHER (18% GST)
- HSN 64032021 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: ALL LEATHER, OPEN TOE: FOR MEN (18% GST)
- HSN 64032022 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: ALL LEATHER, OPEN TOE:FOR WOMEN (18% GST)
- HSN 64032023 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: ALL LEATHER, OPEN TOE:FOR CHILDREN (18% GST)
- HSN 64032029 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: ALL LEATHER, OPEN TOE:OTHERS (18% GST)
- HSN 64032030 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: OF LEATHER SOLES WITH EMBROIDERED UPPERS (18% GST)
- HSN 64032040 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: KOLAPURI CHAPPALS AND SIMILAR FOOTWEAR (18% GST)
- HSN 64032090 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE: OTHER (18% GST)
- HSN 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 (18% GST)
- HSN 64034000 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP (18% GST)
- HSN 64035111 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : COVERING THE ANKLE: ALL LEATHER SHOES: FOR MEN (18% GST)
- HSN 64035112 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : COVERING THE ANKLE: ALL LEATHER SHOES: FOR WOMEN (18% GST)
- HSN 64035113 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : COVERING THE ANKLE: ALL LEATHER SHOES: FOR CHILDREN (18% GST)
- HSN 64035119 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : COVERING THE ANKLE: ALL LEATHER SHOES: OTHER (18% GST)
- HSN 64035190 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : COVERING THE ANKLE: OTHER (18% GST)
- HSN 64035910 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : OTHER: FOR MEN (18% GST)
- HSN 64035920 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : OTHER: FOR WOMEN (18% GST)
- HSN 64035930 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : OTHER: FOR CHILDREN (18% GST)
- HSN 64035990 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR, WITH OUTER SOLES OF LEATHER : OTHER: OTHER (18% GST)
- HSN 64039110 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR: COVERING THE ANKLE: LEATHER BOOTS AND OTHER FOOTWEAR WITH RUBBER SOLE (18% GST)
- HSN 64039120 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR: COVERING THE ANKLE: LEATHER FOOTWEAR WITH PLASTIC AND SYNTHETIC SOLE (18% GST)
- HSN 64039190 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR: COVERING THE ANKLE: OTHER (18% GST)
- HSN 64039910 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR: OTHER: LEATHER SANDALS WITH RUBBER SOLE (18% GST)
- HSN 64039920 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR: OTHER: LEATHER SANDALS WITH PLASTIC OR SYNTHETIC SOLE (18% GST)
- HSN 64039990 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER OTHER FOOTWEAR: OTHER: OTHER (18% GST)
- HSN 64041110 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS FOOTWEAR WITH OUTER SOLES OF RUBBER OR PLASTICS : SPORTS FOOTWEAR; TENNIS SHOES, BASKETBALL SHOES, GYM SHOES, TRAINING SHOES AND THE LIKE: OF RUBBER SOLE WITH CANVAS UPPER (18% GST)
- HSN 64041120 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS FOOTWEAR WITH OUTER SOLES OF RUBBER OR PLASTICS : SPORTS FOOTWEAR; TENNIS SHOES, BASKETBALL SHOES, GYM SHOES, TRAINING SHOES AND THE LIKE: OF RUBBER SOLE WITH LEATHER CLOTH UPPERS (18% GST)
- HSN 64041190 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS FOOTWEAR WITH OUTER SOLES OF RUBBER OR PLASTICS : SPORTS FOOTWEAR; TENNIS SHOES, BASKETBALL SHOES, GYM SHOES, TRAINING SHOES AND THE LIKE: OTHER (18% GST)
- HSN 64041910 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS FOOTWEAR WITH OUTER SOLES OF RUBBER OR PLASTICS : OTHER: OF RUBBER SOLE WITH CANVAS UPPER (18% GST)
- HSN 64041920 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS FOOTWEAR WITH OUTER SOLES OF RUBBER OR PLASTICS : OTHER: OF RUBBER SOLE WITH LEATHER CLOTH UPPERS (18% GST)
- HSN 64041990 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS FOOTWEAR WITH OUTER SOLES OF RUBBER OR PLASTICS : OTHER: OTHER (18% GST)
- HSN 64042000 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS FOOTWEAR WITH OUTER SOLES OF LEATHER OR COMPOSITION LEATHER (18% GST)
- HSN 64051000 - OTHER FOOTWEAR WITH UPPERS OF LEATHER OR COMPOSITION LEATHER (18% GST)
- HSN 64052000 - OTHER FOOTWEAR WITH UPPERS OF TEXTILE MATERIALS (18% GST)
- HSN 64059000 - OTHER FOOTWEAR OTHER (18% GST)
- HSN 64061010 - PARTS 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 UPPERS AND PARTS THEREOF, OTHER THAN STIFFENERS: EMBROIDERED UPPERS OF TEXTILE MATERIALS (18% GST)
- HSN 64061020 - PARTS 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 UPPERS AND PARTS THEREOF, OTHER THAN STIFFENERS:LEATHER UPPERS (PREPARED) (18% GST)
- HSN 64061030 - PARTS 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 UPPERS AND PARTS THEREOF, OTHER THAN STIFFENERS:GOAT LINING (18% GST)
- HSN 64061040 - PARTS 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 UPPERS AND PARTS THEREOF, OTHER THAN STIFFENERS: SHEEP LINING (18% GST)
- HSN 64061090 - PARTS 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 UPPERS AND PARTS THEREOF, OTHER THAN STIFFENERS:OTHER (18% GST)
- HSN 64062000 - PARTS 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 OUTER SOLES AND HEELS, OF RUBBER OR PLASTICS (18% GST)
- HSN 64069010 - PARTS 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- OTHER---OF WOOD (18% GST)
- HSN 64069020 - PARTS 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- OTHER---LEATHER PARTS OTHER THAN SOLES AND PREPARED UPPERS (18% GST)
- HSN 64069030 - PARTS 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- OTHER---LEATHER SOLES (18% GST)
- HSN 64069040 - PARTS 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- OTHER---GAITERS, LEGGINGS AND SIMILAR ARTICLES (18% GST)
- HSN 64069050 - PARTS 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- OTHER---PARTS OF GAITERS, LEGGINGS AND SIMILAR ARTICLES (18% GST)
- HSN 64069090 - PARTS 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- OTHER---OTHER (18% GST)
- HSN 640110 - FOOTWEAR INCORPORATING A PROTECTIVE METAL TOE CAP : (18% GST)
- HSN 640192 - COVERING THE ANKLE BUT NOT COVERING THE KNEE : (18% GST)
- HSN 640199 - OTHER : (18% GST)
- HSN 640212 - SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS : (18% GST)
- HSN 640219 - OTHER : (18% GST)
- HSN 640220 - FOOTWEAR WITH UPPER STRAPS OR THONGS ASSEMBLED TO THE SOLE BY MEANS OF PLUGS : (18% GST)
- HSN 640291 - COVERING THE ANKLE : (18% GST)
- HSN 640299 - Other (18% GST)
- HSN 640312 - SKI-BOOTS, CROSS-COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS : (18% GST)
- HSN 640319 - OTHER : (18% GST)
- HSN 640320 - FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE : (18% GST)
- HSN 640340 - OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP (18% GST)
- HSN 640351 - COVERING THE ANKLE : (18% GST)
- HSN 640359 - OTHER : (18% GST)
- HSN 640391 - COVERING THE ANKLE : (18% GST)
- HSN 640399 - OTHER : (18% GST)
- HSN 640411 - SPORTS FOOTWEAR, TENNIS SHOES, BASKETBALL SHOES, GYM SHOES, TRAINING SHOES AND THE LIKE : (18% GST)
- HSN 640419 - OTHER : (18% GST)
- HSN 640420 - FOOTWEAR WITH OUTER SOLES OF LEATHER OR COMPOSITION LEATHER (18% GST)
- HSN 640510 - WITH UPPERS OF LEATHER OR COMPOSITION LEATHER (18% GST)
- HSN 640520 - WITH UPPERS OF TEXTILE MATERIALS (18% GST)
- HSN 640590 - OTHER (18% GST)
- HSN 640610 - UPPERS AND PARTS THEREOF, OTHER THAN STIFFENERS : (18% GST)
- HSN 640620 - OUTER SOLES AND HEELS,OF RUBBER OR PLASTICS (18% GST)
- HSN 640690 - OTHER: (18% GST)
- HSN 640699 - Of other materials (18% GST)