Leather uppers (prepared)
Prepared leather uppers for footwear, without outer soles
HSN 6406 10 20 (prepared leather uppers) 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 complete uppers attached to outer soles under Chapter 64 may attract distinct compliance obligations, making precise classification against the tariff description the principal importer risk.
The absence of compliance at this tariff line does not extend to all parts of footwear classified within Chapter 64: complete footwear, uppers already attached to outer soles, and leather articles that cross into Chapter 42 by virtue of their end-use may each carry separate treatment on customs examination. Re-classification by customs to a line that does carry compliance triggers retrospective obligations, including detention pending the relevant clearance. Verify that the uppers are genuinely prepared but sole-free before relying on the absence of compliance here.