HS Code for Two Shoes (India (CBIC))
PRIMARY CLASSIFICATION RESULT (India (CBIC))
The primary 6-digit Harmonized System (HS) code for two shoes is 6403.99 (Other footwear, Other). Under the 2026 India Customs Tariff (ITC-HS), representative general duties are 35.00% [Official Source].
Classification guidance note.
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 6403.99 | Other footwear, Other | Other footwear, Other | View 6403.99 → |
Official Primary Sources & Authority References
CBIC Customs Tariff ↗
Central Board of Indirect Taxes and Customs official 8-digit ITC-HS tariff schedule for Two Shoes.
ICEGATE Customs Portal ↗
CBIC official ICEGATE e-commerce customs portal and CAAR rulings.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Two Shoes Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Two Shoes?
The primary 6-digit Harmonized System (HS) code for Two Shoes is HS 6403.99 (Other footwear, Other).
What is the India (CBIC) general import duty for Two Shoes?
Under the 2026 India Customs Tariff (ITC-HS), representative MFN general duty rates for Two Shoes under HS 6403.99 are 35.00%.
Are there alternative candidate subheadings for Two Shoes?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 640399.
What mandatory import documents are required for Two Shoes?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Two Shoes?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Two Shoes?
Import fees are assessed on entered customs value under destination regulations.
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