Gaiters, leggings and similar articles
Gaiters, leggings and similar leg-covering articles
HSN 6406 90 40 (gaiters, leggings and similar articles) 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 tariff lines within Chapter 64 covering finished footwear or footwear uppers may attract compliance obligations, making precise product classification the principal importer risk.
Chapter 64 contains tariff lines for finished footwear that are subject to BIS Quality Control Orders; a product described as a gaiter or legging that customs re-characterises as a footwear component or finished article can trigger retrospective compliance, including detention pending the relevant licence. The distinction between a gaiter or legging and a protective footwear accessory turns on construction and intended use — document both clearly in the import declaration. Verify the precise product specification against the customs tariff before relying on the absence of compliance at this tariff line.