Non-sports rubber or plastic footwear from India
India exported $148 million of non-sports rubber or plastic footwear (HS 6402.99) in FY2025-26, down 8.2% on FY2024-25. Goods made in India pay 13% to 58% US import duty, depending on the tariff line, against 18.5% to 60.5% for goods from China.
- US duty from India
- 13%China 18.5%
- India's exports, FY2025-26
- $148MDown 8.2% on last year
- HS code
- 6402.99Page updated 6 Nov 2026
US import duty, India vs China
India pays 5.5 points less on the lowest-duty line. From the USITC HTS 2026 Rev 22.
All 20 US tariff lines
| HTS line | Description | Base | India | China |
|---|---|---|---|---|
| 6402.99.04.00 | Incorporating a protective metal toe-cap: Having uppers 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 (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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% | 18.5% |
| 6402.99.08.00 | Other: Footwear 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 | 37.5% | 47.5% | 57.5% |
| 6402.99.12.00 | Other: Valued not over $3/pair | 24% | 34% | 36.5% |
| 6402.99.16.00 | Other: Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% | – | – |
| 6402.99.19.00 | Other: Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% | – | – |
| 6402.99.21.00 | Other: Valued over $12/pair | 20% | 30% | 40% |
| 6402.99.23 | Having uppers 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): Made on a base or platform of wood | 8% | 18% | 28% |
| 6402.99.25 | Having uppers 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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): Made on a base or platform of cork | 12.5% | 22.5% | 32.5% |
| 6402.99.27 | Other: Sandals and similar footwear of plastics, produced in one piece by molding | 3% | 13% | 23% |
| 6402.99.31 | Other: Other | 6% | 16% | 18.5% |
| 6402.99.32 | Other: Protective active footwear | 20% | 30% | 40% |
| 6402.99.33 | Other: Footwear 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 | 37.5% | 47.5% | 57.5% |
Showing 12 of 20 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 non-sports rubber or plastic footwear
India's exports to all countries under HS 6402.99, April to March, from DGCI&S.
Rules and other duties
- EU base duty
- The EU's average applied base (MFN) rate on HS 6402.99 is 16.8%, ranging from 16.8% to 17% across tariff lines, 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 0.9% 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 non-sports rubber or plastic footwear from India?
13% to 58% on the 20 US tariff lines under HS 6402.99, including the Section 301 duty on Indian goods and any Section 232 metals duty. Goods from China pay 18.5% to 60.5%. Anti-dumping duties and customs fees aren't included.
What is the HS code for non-sports rubber or plastic footwear?
6402.99, under heading 6402 (Other footwear with outer soles and uppers of rubber or plastics). Check the exact 8-digit or 10-digit line with your customs broker, since duty can differ between lines.
Does India export non-sports rubber or plastic footwear?
Yes. India exported $148 million under HS 6402.99 in FY2025-26, according to DGCI&S, the Ministry of Commerce's trade statistics body.