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Chapter 64 covers various types of footwear, gaiters, and related parts. HSN Code 6401 pertains to waterproof footwear with outer soles and uppers made of rubber or plastics, where the uppers are not fixed to the sole by stitching, riveting, or other similar processes (excluding orthopedic footwear, toy footwear, and certain protective sportswear). HSN Code 6402 refers to footwear with outer soles and uppers made of rubber or plastics, excluding the items specified in 6401. HSN Code 6403 includes footwear with outer soles made of rubber, plastics, leather, or composition leather, and uppers made of leather (excluding orthopedic and skating footwear, as well as toy footwear). HSN Code 6404 covers footwear with outer soles made of rubber, plastics, leather, or composition leather and uppers made of textile materials (excluding toy footwear). HSN Code 6405 includes footwear with outer soles of rubber, plastics, leather, or composition leather and uppers made of materials other than rubber, plastics, leather, or textile, as well as footwear with outer soles made of wood, cork, twine, paperboard, and other materials. HSN Code 6406 covers parts of footwear, including uppers (whether attached to soles or not), removable insoles, heel cushions, gaiters, leggings, and other similar parts, excluding items made of asbestos. These HSN codes encompass a broad range of footwear products, from waterproof to orthopedic shoes, and various parts used in their construction.
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