Leather footwear with metal toe-cap from India
India exported $126 million of leather footwear with metal toe-cap (HS 6403.40) in FY2025-26, up 12% on FY2024-25. Goods made in India pay 15% to 18.5% US import duty, depending on the tariff line, against 21% to 25% for goods from China.
- US duty from India
- 15%China 21%
- India's exports, FY2025-26
- $126MUp 12.3% on last year
- HS code
- 6403.40Page updated 6 Nov 2026
US import duty, India vs China
India pays 6.0 points less on the lowest-duty line. From the USITC HTS 2026 Rev 22.
All 2 US tariff lines
| HTS line | Description | Base | India | China |
|---|---|---|---|---|
| 6403.40.30 | Other footwear, incorporating a protective metal toe-cap: Welt footwear | 5% | 15% | 25% |
| 6403.40.60.00 | Other footwear, incorporating a protective metal toe-cap: Other | 8.5% | 18.5% | 21% |
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 leather footwear with metal toe-cap
India's exports to all countries under HS 6403.40, April to March, from DGCI&S.
Rules and other duties
- EU base duty
- The EU's average applied base (MFN) rate on HS 6403.40 is 8%, 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% 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 leather footwear with metal toe-cap from India?
15% to 18.5% on the 2 US tariff lines under HS 6403.40, including the Section 301 duty on Indian goods and any Section 232 metals duty. Goods from China pay 21% to 25%. Anti-dumping duties and customs fees aren't included.
What is the HS code for leather footwear with metal toe-cap?
6403.40, under heading 6403 (Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather). Check the exact 8-digit or 10-digit line with your customs broker, since duty can differ between lines.
Does India export leather footwear with metal toe-cap?
Yes. India exported $126 million under HS 6403.40 in FY2025-26, according to DGCI&S, the Ministry of Commerce's trade statistics body.