Footwear uppers and parts from India
India exported $254 million of footwear uppers and parts (HS 6406.10) in FY2025-26, up 3.5% on FY2024-25. Goods made in India pay 10% to 43.6% US import duty, depending on the tariff line, against 20% to 53.6% for goods from China.
- US duty from India
- 10%China 20%
- India's exports, FY2025-26
- $254MUp 3.5% on last year
- HS code
- 6406.10Page updated 6 Nov 2026
US import duty, India vs China
India pays 10.0 points less on the lowest-duty line. From the USITC HTS 2026 Rev 22.
All 16 US tariff lines
| HTS line | Description | Base | India | China |
|---|---|---|---|---|
| 6406.10.05.00 | Of leather or composition leather: For men, youths and boys | 8.5% | 18.5% | 28.5% |
| 6406.10.10.00 | Of leather or composition leather: For other persons | 10% | 20% | 22.5% |
| 6406.10.20 | Of textile materials: Of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather | 10.5% | 20.5% | 30.5% |
| 6406.10.25.00 | Other: Valued not over $3/pair | 33.6% | 43.6% | 53.6% |
| 6406.10.30.00 | Other: Valued over $3 but not over $6.50/pair | 63¢/pr. + 26.2% | – | – |
| 6406.10.35.00 | Other: Valued over $6.50 but not over $12/pair | 62¢/pr. + 13.7% | – | – |
| 6406.10.40.00 | Other: Valued over $12/pair | 7.5% | 17.5% | 27.5% |
| 6406.10.45.00 | Other: Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 6% | 16% | 26% |
| 6406.10.50.00 | Other: Other | 26.2% | 36.2% | 46.2% |
| 6406.10.60.00 | Other: Of rubber or plastics | Free | 10% | 20% |
| 6406.10.65.00 | Other: Of leather | Free | 10% | 20% |
| 6406.10.70.00 | Other: Of textile materials of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather | Free | 10% | 20% |
Showing 12 of 16 tariff lines. Totals include the Section 301 duty on goods from India or China and any Section 232 metals duty. They exclude anti-dumping and countervailing duties and customs fees. Check the current rate before you quote.
India's exports of footwear uppers and parts
India's exports to all countries under HS 6406.10, April to March, from DGCI&S.
Rules and other duties
- EU base duty
- The EU's average applied base (MFN) rate on HS 6406.10 is 3%, from 2021 data. It doesn't include India's GSP preference, so goods from India may pay less. Check the current rate in TARIC before you quote.
- RoDTEP
- India's schedule lists 1.2% to 1.4% of FOB value for exporters. The scheme was notified until 30 September 2026, so check with DGFT whether it's been extended.
- India's export policy
- Free to export, with no licence needed.
Common questions
What is the US import duty on footwear uppers and parts from India?
10% to 43.6% on the 16 US tariff lines under HS 6406.10, including the Section 301 duty on Indian goods and any Section 232 metals duty. Goods from China pay 20% to 53.6%. Anti-dumping duties and customs fees aren't included.
What is the HS code for footwear uppers and parts?
6406.10, under 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). Check the exact 8-digit or 10-digit line with your customs broker, since duty can differ between lines.
Does India export footwear uppers and parts?
Yes. India exported $254 million under HS 6406.10 in FY2025-26, according to DGCI&S, the Ministry of Commerce's trade statistics body.