Embroidered uppers of textile materials
Embroidered footwear uppers of textile materials
HSN 6406 10 10 (Embroidered uppers of textile materials) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Finished footwear and certain other footwear parts within Chapter 64 may attract separate compliance obligations; the distinction between an upper and a completed shoe is the principal classification risk.
Classification as an embroidered textile upper depends on the product remaining an upper — not attached to an outer sole in a manner that constitutes finished footwear — and on the textile material composition being correctly declared. Re-classification by customs to a finished-footwear tariff line within Chapter 64 triggers retrospective compliance and potential detention pending resolution. Verify construction, material content, and attachment status against the customs tariff before relying on the absence of compliance at this line.