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Section XII — Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

Chapter 64 — Footwear, gaiters and the like; parts of such articles

Heading 6406 — Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.

Subheading 6406.90 — Other

HS code

6406.90.91 uppers attached to inner soles

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Leather shoe uppers with attached in-solesCanvas pre-sole units for sneakersSynthetic shoe uppers sewn onto insolesPre-made leather boots with attached inner solesIncomplete sports shoe upper and inner sole assemblyNubuck shoe uppers already attached to insolesPolyurethane in-sole attached shoe uppersPre-formed shoe uppers bonded to in-solesLeather loafers with attached pre-soled unitsIncomplete slipper uppers and inner soles