Leather parts other than soles and prepared uppers
Leather footwear parts, other than soles and prepared uppers
HSN 6406 90 20 (leather parts of footwear other than soles and prepared 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. Other parts of footwear under Chapter 64 — including complete uppers, outer soles, and finished footwear — may fall under sibling tariff lines that carry distinct compliance obligations.
The principal risk at this tariff line is misclassification: leather uppers already attached to a sole, or prepared uppers, are classified separately within Chapter 64 and may attract compliance under a Quality Control Order covering footwear or footwear components. Customs re-classification on examination triggers retrospective compliance, including detention pending the relevant clearance. Verify that the imported articles are unambiguously neither outer soles nor prepared uppers before relying on the absence of compliance at this line.