Sheep lining
Sheep lining for footwear uppers
HSN 6406 10 40 (sheep lining for footwear 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, bill of entry, commercial invoice, packing list. Complete footwear and certain other footwear components within Chapter 64 may fall under tariff lines that carry compliance; classification accuracy is the principal importer risk.
The absence of compliance at this tariff line does not extend to the broader footwear chapter: finished footwear and some uppers assemblies within Chapter 64 are subject to Bureau of Indian Standards Quality Control Orders, and misclassification of a lining component as part of a more complete upper assembly can invite re-classification on examination. Re-classification by customs triggers retrospective compliance, including detention pending the relevant licence. Verify that the goods are presented as discrete lining components — not pre-assembled uppers — before relying on the absence of compliance at this line.