Other

Footwear parts: PVC, rubber and polyurethane outsoles, heels, shoe covers

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 6719

HSN 6406 90 90 (other parts of footwear) is covered by two Bureau of Indian Standards Quality Control Orders. Moulded PVC outsoles and heels (IS 6719:1972), solid rubber soles and heels (IS 5676:1995), and polyurethane outsoles (IS 13893:1994) are mandatory under the ISI Mark Scheme with effect from 01 August 2024; medical-textile shoe covers (IS 17349:2020) are mandatory under the same scheme with effect from 01 October 2024. No customs-clearance overlay beyond BIS applies to this tariff line.

What this is

HSN code

6406 90 90

Chapter

64 · Footwear, gaiters and the like; parts thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 6719 · effective 01-08-2024

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Compliance steps

1
Identify the product category within the consignment: moulded PVC outsoles/heels (IS 6719:1972), solid rubber soles/heels (IS 5676:1995), polyurethane outsoles (IS 13893:1994), or medical-textile shoe covers (IS 17349:2020). Each category requires a distinct BIS CM/L licence; a single licence does not cover all four product types.
Footwear Made from All Rubber and All Polymeric Material and Its Components (Quality Control) Order, 2024 · S.O. 1422(E) dated 15-03-2024; Medical Textiles (Quality Control) Order, 2023 · S.O. 4247(E) dated 27-09-2023 · S.O. 830(E) dated 22-02-2024
2
Verify the foreign supplier's BIS CM/L licence number against the applicable Indian Standard on the BIS online register before placing the purchase order. Confirm the licensed product scope, manufacturing facility address, and current validity match the consignment specification exactly.
Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1422(E) dated 15-03-2024
3
Ensure every sole, heel, or shoe cover bears the ISI mark and the supplier's CM/L number traceable to the licensed manufacturing facility. Marking must appear on the product or its individual packaging unit, not on outer cartons alone.
Scheme-I of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · Footwear Made from All Rubber and All Polymeric Material and Its Components (Quality Control) Order, 2024
4
If the consignment is imported for use in manufacturing footwear for export only, obtain a self-declaration on company letterhead and a certification from the Council for Leather Exports quoting the valid Registration-cum-Membership Certificate number, Udyam registration number, and bill of entry number. Upload these documents on the Indian Customs Electronic Data Interchange portal before clearance.
Footwear Made from All Rubber and All Polymeric Material and Its Components (Quality Control) Amendment Order, 2023 · S.O. 1422(E) dated 15-03-2024
5
If the importing entity is a micro or small manufacturing unit as defined in Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006, document the MSME classification to claim the statutory exemption. Quote the exemption basis on the bill of entry; customs will require confirmation against the Udyam registration.
S.O. 3880(E) dated 11-08-2022; Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006

A word of counsel

The single most common error on this tariff line is treating HSN 6406 90 90 as a single-standard obligation and sourcing a CM/L licence against only IS 6719:1972, while the consignment contains a mix of PVC, rubber, and polyurethane components — each governed by a distinct Indian Standard and requiring a separately scoped CM/L. Customs examination at port identifies the material composition and cross-checks each product type against its own registered CM/L; a PVC-licensed supplier shipping polyurethane outsoles triggers detention of the entire mixed consignment, with demurrage and ground rent accruing while the importer seeks re-export or destruction orders.

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Frequently asked

Does HSN 6406 90 90 require BIS certification?

Yes. Moulded PVC outsoles and heels, solid rubber soles and heels, polyurethane outsoles, and medical-textile shoe covers each require Bureau of Indian Standards certification under the ISI Mark Scheme with the supplier holding a current CM/L licence against the applicable Indian Standard.

Do the four Indian Standards under this HSN share a single enforcement date?

No. IS 6719:1972, IS 5676:1995, and IS 13893:1994 took effect on 01 August 2024 under S.O. 1422(E). IS 17349:2020 for medical-textile shoe covers took effect on 01 October 2024 under S.O. 4247(E) and S.O. 830(E).

Is the BIS QCO waived for imports of footwear soles meant exclusively for export-oriented manufacture?

Yes, a conditional exemption applies under the Amendment Order to S.O. 1422(E): the importer must submit a self-declaration and a Council for Leather Exports certification to customs via the ICEDIS portal before clearance. The exemption covers PVC soles, solid rubber soles, and semi-rigid polyurethane soles used in export-bound footwear manufacture only.

Does one CM/L licence cover all material variants supplied by the same manufacturer?

No. Each CM/L is standard-specific and material-specific; a licence against IS 6719:1972 for PVC soles does not cover rubber soles under IS 5676:1995 or polyurethane outsoles under IS 13893:1994, even if all three come from the same factory.

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