THE
6406.10.40

Tariff line in 6406.10 — Uppers and parts thereof other than stiffeners

Uppers and parts thereof other than stiffeners: Sheep lining

$10KIndia’s exports in FY 2025-26
1countries bought from India
-91%against FY 2024-25 ($110K)
99kg shipped in FY 2025-26

India’s exports, year by year

US$, Indian financial years (April–March). Source: DGCI&S, Ministry of Commerce (Tradestat).

Biggest buyers, FY 2025-26

  1. Spain

Ranked by value. Country-by-country figures are not shown.

GST on this code

18%

  • 18% — Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereofNotification 9/2025-CT(R), Schedule II, entry 207

GST on supply within India, as of 1 May 2026. Exports are zero-rated supplies.

Other codes in 6406.10

6406.10.20Uppers and parts thereof other than stiffeners: Leather uppers (prepared)$227M in FY 2025-266406.10.90Uppers and parts thereof other than stiffeners: Other$24M in FY 2025-266406.10.10Uppers and parts thereof other than stiffeners: Embroidered uppers of textile materials$2.9M in FY 2025-266406.10.30Uppers and parts thereof other than stiffeners: Goat lining$40K in FY 2025-26