Goat lining

Goat leather lining for footwear uppers

NO PGA · STANDARD CUSTOMS PROCEDURE

HSN 6406 10 30 (goat lining) 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. Other footwear components within Chapter 64 — particularly complete uppers or outer soles — may fall under tariff lines that attract separate compliance obligations.

No partner government agency notification covers this tariff line.

A word of counsel

The principal risk at this tariff line is misclassification: goat lining imported as part of a more complete footwear upper assembly could be re-classified by customs to a different line within Chapter 64, triggering retrospective compliance and potential detention. The distinction between a raw lining component and a finished upper is material to classification; product specifications — degree of cutting, attachment state, and intended downstream use — should be documented before filing the bill of entry.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 6406 10 30 require any pre-import registration?

A valid Importer-Exporter Code is required for any commercial import; no product-specific registration applies to this tariff line.

What changes if the goat lining is imported already attached to or assembled with other upper components?

A more complete footwear upper assembly may be classified under a different tariff line within Chapter 64, which could carry distinct compliance or duty implications.

Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / Indian Customs CUSDATA.