Chapter 62 - Taxinq

Chapter Notes

This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted (other than those of heading 6212).

This Chapter does not cover :

(a) worn clothing or other worn articles of heading 6309; or

(b) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).

For the purposes of headings 6203 and 6204 :

(a) the term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising :

— one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

— one garment designed to cover the lower part of the body and consisting of trousers, breaches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.

All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.

The term “suit” includes the following set of garments, whether or not they fulfil all the above conditions :

(A) morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers ;

(B) evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;

(C) dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels ; (b) the term “ensemble” means a set of garments (other than suits and articles of heading 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising :

— one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and

— one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), skirt or a divided skirt. All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits and ski suits, of heading 6211.

Headings 6205 and 6206 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. Heading 6205 does not cover sleeveless garments.

"Shirts" and "shirt-blouses" are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. "Blouses" are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. "Shirts", "shirt-blouses" and "blouses" may also have a collar.

[HS2022 Changes in this chapter w.e.f. 1 jan 2022 by Finance Act, 2021 - Note 4 Inserted.]

For the purposes of heading 6209 :

(a) the expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;

(b) articles which are, prima facie, classifiable both in heading 6209 and in other headings of this Chapter are to be classified in heading 6209.

Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this Chapter, excluding heading 6209, are to be classified in heading 6210.

For the purposes of heading 6211, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of :

(a) a “ski overall”, that is, a one piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising :

— one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and

— one pair of trousers whether or not extending above waistlevel, one pair of breeches or one bib and brace overall.

The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 6214.

Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.

Articles of this Chapter may be made of metal thread.

Chapter Supplementary Notes

For the purpose of this Chapter, “Khadi” means,—

(a) the article of apparel or clothing accessories, made from any cloth woven on handlooms in India from cotton, silk or woollen yarn handspun in India or from a mixture of any two or all of such yarns; and

(b) produced by a person certified or recognised by the Khadi Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956).

For the purpose of this chapter, inherent Fire Retardant (FR) fibres, as specified in IS 11871, IS 13501, IS 15742, IS 15742 A, are those in which the FR properties are naturally part of the polymer backbone and can never be worn away or washed out.

(a) For the purpose of this chapter, ―Lucknow Chikan craft‖ refers to a type of embroidery defined and recognized by the Geographical Indication (GI) Registry against the GI no. 119 under the Geographical Indication of Goods (Registration and Protection) Act, 1999.

(b) Produced/Manufactured by a person certified/recognized and mentioned as a user in the Geographical Indication Registry against the said GI no. 119.

[Supplementary Note 2 and 3 inserted by Clause 97(b) of Finance Bill 2022 w.e.f. 1 May 2022]

[Supplementary Note inserted by Sec 88(b) of Finance Act 2019 w.e.f. 1 Jan 2020 by Ntfn 89-Cus-NT/10.12.2019]

Tariff Items

Heading	Sub Heading	Item No.	Dash	Description	Unit	BCD
6201				MEN’S OR BOYS’ OVERCOATS, CAR-COATS, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES OTHER THAN THOSE OF HEADING 6203
6201	6201 20		-	Of wool and fine animal hair
6201	6201 20	6201 20 10	---	Overcoats, raincoats, car- coats, capes, cloaks and similar articles	u	20% or Rs. 385 per piece, whichever is higher
6201	6201 20	6201 20 90	---	Other	u	20% or Rs. 220 per piece, whichever is higher
6201	6201 30		-	Of cotton :
6201	6201 30	6201 30 10	---	Overcoats, raincoats, car-coats, capes, cloaks and similar articles	u	20%
6201	6201 30	6201 30 90	---	Other	u	20%
6201	6201 40		-	Of man-made fibres :
6201	6201 40	6201 40 10	---	Overcoats, raincoats, car-coats, capes, cloaks and similar articles	u	20% 20%
6201	6201 40	6201 40 90	---	Other	u
6201	6201 90		-	Of other textile materials :
6201	6201 90	6201 90 10	---	Overcoats, raincoats, car-coats, capes, cloaks and similar articles	u	20%
6201	6201 90	6201 90 90	---	Other	u	20%
6202				WOMEN’S OR GIRLS’ OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI- JACKETS), WIND-CHEATERS,WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF HEADING 6204
6202	6202 20		-	Of wool or fine animal hair:
6202	6202 20	6202 20 10	---	Overcoats, raincoats, car- coats, capes, cloaks and similar articles	u	20% or Rs.385 per piece, whichever is higher
6202	6202 20	6202 20 90	---	Other	u	20% or Rs.220 per piece, whichever is higher
6202	6202 30		-	Of cotton:
6202	6202 30	6202 30 10	---	Overcoats, raincoats, car-coats, capes, cloaks and similar articles	u	20%
6202	6202 30	6202 30 90	---	Other	u	20%
6202	6202 40		-	Of man-made fibres:
6202	6202 40	6202 40 10	---	Overcoats, raincoats, car-coats, capes, cloaks and similar articles	u	20%
6202	6202 40	6202 40 90	---	Other	u	20%
6202	6202 90		-	Of other textile materials :
6202	6202 90	6202 90 10	---	Overcoats, raincoats, car-coats, capes, cloaks and similar articles	u	20%
6202	6202 90	6202 90 90	---	Other	u	20%
6203				MEN’S OR BOYS’ SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVEB RALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR)
6203		6203 11 00	--	Of wool or fine animal hair	u	20%
6203		6203 12 00	--	Of synthetic fibres	u	20%
6203	6203 19		--	Of other textile materials :
6203	6203 19	6203 19 10	---	Of cotton	u	20%
6203	6203 19	6203 19 90	---	Other	u	20%
6203		6203 22 00	--	Of cotton	u	20% or Rs.145 per piece, whichever is higher
6203		6203 23 00	--	Of synthetic fibres	u	20% or Rs.145 per piece, whichever is higher
6203	6203 29		--	Of other textile materials:
6203	6203 29	6203 29 11	----	Khadi	u	20% or Rs. 145 per piece, whichever is higher
6203	6203 29	6203 29 19	----	Other	u	20% or Rs. 145 per piece, whichever is higher
6203	6203 29	6203 29 90	---	Other	u	20% or Rs. 145 per piece, whichever is higher
6203	6203 31		--	Of wool or fine animal hair:
6203	6203 31	6203 31 10	---	Khadi	u	20%
6203	6203 31	6203 31 90	---	Other	u	20%
6203		6203 32 00	--	Of cotton	u	20%
6203		6203 33 00	--	Of synthetic fibres	u	20%
6203	6203 39		--	Of other textile materials :
6203	6203 39	6203 39 11	----	Khadi	u	20%
6203	6203 39	6203 39 19	----	Other	u	20%
6203	6203 39	6203 39 90	---	Other	u	20%
6203		6203 41 00	--	Of wool or fine animal hair	u	20% or Rs.285per piece, whichever is higher
6203	6203 42		--	Of cotton:
6203	6203 42	6203 42 10	---	Handloom	u	20% or Rs. 135 per piece, whichever is higher
6203	6203 42	6203 42 90	---	Other	u	20% or Rs. 135 per piece, whichever is higher
6203		6203 43 00	--	Of synthetic fibres	u	20%
6203	6203 49		--	Of other textile materials :
6203	6203 49	6203 49 10	---	Of silk	u	20%
6203	6203 49	6203 49 90	---	Other	u	20%
6204				WOMEN’S OR GIRLS’ SUITS, ENSEMBLES, JACKETS, BLAZERS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR)
6204		6204 11 00	--	Of wool of fine animal hair	u	20%
6204	6204 12		--	Of cotton:
6204	6204 12	6204 12 10	---	Embroidered with Lucknow Chikan Craft	u	20%
6204	6204 12	6204 12 90	---	Other	u	20%
6204	6204 13		--	Of synthetic fibres:
6204	6204 13	6204 13 10	---	Embroidered with Lucknow Chikan Craft	u	20%
6204	6204 13	6204 13 90	---	Other	u	20%
6204	6204 19		--	Of other textile materials:
6204	6204 19	6204 19 11	----	Sequinned or beaded with chattons or embroidered	u	20%
6204	6204 19	6204 19 12	----	Embroidered with Lucknow Chikan Craft	u	20%
6204	6204 19	6204 19 19	----	Other	u	20%
6204	6204 19	6204 19 91	----	Embroidered with Lucknow Chikan Craft	u	20%
6204	6204 19	6204 19 99	----	Other	u	20%
6204		6204 21 00	--	of wool or fine animal hair	u	20%
6204	6204 22		--	Of cotton :
6204	6204 22	6204 22 10	---	Blouses combined with skirts, trousers or shorts	u	20%
6204	6204 22	6204 22 20	---	Embroidered with Lucknow Chikan Craft	u	20%
6204	6204 22	6204 22 90	---	Other	u	20%
6204	6204 23		--	of Synthetic fibres
6204	6204 23	6204 23 10	---	embroidered with Lucknow Chikan Craft	u	20%
6204	6204 23	6204 23 90	---	Other	u	20%
6204	6204 29		--	Of other textile materials:
6204	6204 29	6204 29 12	----	Khadi	u	20%
6204	6204 29	6204 29 13	----	embroidered with Lucknow Chikan Craft	u	20%
6204	6204 29	6204 29 19	----	Other	u	20%
6204	6204 29	6204 29 91	----	Embroidered with Lucknow Chikan Craft	u	20%
6204	6204 29	6204 29 99	----	Other	u	20%
6204	6204 31		--	Of wool or fine animal hair:
6204	6204 31	6204 31 10	---	Khadi	u	20%
6204	6204 31	6204 31 90	---	Other	u	20%
6204	6204 32		--	Of cotton:
6204	6204 32	6204 32 10	---	embroidered with Lucknow Chikan Craft	u	20%
6204	6204 32	6204 32 90	---	Other	u	20%
6204	6204 33		--	Of synthetic fibre:
6204	6204 33	6204 33 10	---	embroidered with Lucknow Chikan Craft	u	20%
6204	6204 33	6204 33 90	---	Other	u	20%
6204	6204 39		--	Of other textile materials :
6204	6204 39	6204 39 12	----	Khadi	u	20%
6204	6204 39	6204 39 13	----	embroidered with Lucknow Chikan Craft	u	20%
6204	6204 39	6204 39 19	----	Other	u	20%
6204	6204 39	6204 39 91	----	embroidered with Lucknow Chikan Craft	u	20%
6204	6204 39	6204 39 99	----	Other	u	20%
6204	6204 41		--	Of wool or fine animal hair :
6204	6204 41	6204 41 10	---	House coats and like dresses	u	20% or Rs.145 per piece, whichever is higher
6204	6204 41	6204 41 20	---	Blazers	u	20% or Rs.145 per piece, whichever is higher
6204	6204 41	6204 41 90	---	Other	u	20% or Rs.145 per piece, whichever is higher
6204	6204 42		--	Of cotton :
6204	6204 42	6204 42 10	---	House coats and like dresses	u	20% or Rs.116 per piece, whichever is higher
6204	6204 42	6204 42 20	---	Handloom	u	20% or Rs.116 per piece, whichever is higher
6204	6204 42	6204 42 30	---	Embroidered with Lucknow Chikan Craft	u	20% or Rs.116 per piece, whichever is higher
6204	6204 42	6204 42 90	---	Other	u	20% or Rs.116 per piece, whichever is higher
6204	6204 43		--	Of synthetic fibres :
6204	6204 43	6204 43 10	---	House coats and like dresses	u	20% or Rs.145 per piece, whichever is higher
6204	6204 43	6204 43 20	---	Embroidered with Lucknow Chikan Craft	u	20% or Rs.145 per piece, whichever is higher
6204	6204 43	6204 43 90	---	Other	u	20% or Rs.145 per piece, whichever is higher
6204	6204 44		--	Of artificial fibres :
6204	6204 44	6204 44 10	---	Embroidered with Lucknow Chikan Craft	u	20% or Rs.145 per piece, whichever is higher
6204	6204 44	6204 44 90	---	Other	u	20% or Rs.145 per piece, whichever is higher
6204	6204 49		--	Of other textile materials:
6204	6204 49	6204 49 11	----	House coats and like dresses	u	20% or Rs.145 per piece, whichever is higher her
6204	6204 49	6204 49 12	----	Embroidered with Lucknow Chikan Craft	u	20% or Rs.145 per piece, whichever is higher
6204	6204 49	6204 49 19	----	Other	u	20% or Rs.145 per piece, whichever is higher
6204	6204 49	6204 49 91	----	Embroidered with Lucknow Chikan Craft	u	20% or Rs.145 per piece, whichever is higher
6204	6204 49	6204 49 99	----	Other	u	20% or Rs.145 per piece, whichever is higher
6204		6204 51 00	--	Of wool or fine animal hair	u	20% or Rs.145 per piece, whichever is higher
6204	6204 52		--	Of cotton :
6204	6204 52	6204 52 10	---	Embroidered with Lucknow Chikan Craft	u	20%
6204	6204 52	6204 52 90	---	Other	u	20%
6204	6204 53		--	Of synthetic fibre :
6204	6204 53	6204 53 10	---	embroidered with Lucknow Chikan Craft	u	20%
6204	6204 53	6204 53 90	---	Other	u	20%
6204	6204 59		--	Of other textile materials
6204	6204 59	6204 59 11	----	Embroidered with Lucknow Chikan Craft	u	20%
6204	6204 59	6204 59 19	----	Other	u	20%
6204	6204 59	6204 59 91	----	Embroidered with Lucknow Chikan Craft	u	20%
6204	6204 59	6204 59 99	----	Other	u	20%
6204	6204 61		--	Of wool or fine animal hair:
6204	6204 61	6204 61 10	---	Trousers and shorts	u	20% or Rs.285 per piece, whichever is higher
6204	6204 61	6204 61 90	---	Other	u	20% or Rs.285 per piece, whichever is higher
6204	6204 62		--	Of cotton:
6204	6204 62	6204 62 10	---	Handloom	u	20% or Rs. 135 per piece, whichever is higher
6204	6204 62	6204 62 90	---	Other	u	20% or Rs. 135 per piece, whichever is higher
6204		6204 63 00	--	Of synthetic fibres	u	20%
6204	6204 69		--	Of other textile materials :
6204	6204 69	6204 69 11	----	Sequinned or beaded or embroidered	u	20%
6204	6204 69	6204 69 19	----	Other	u	20%
6204	6204 69	6204 69 90	---	Other	u	20%
6205				MEN’S OR BOYS’ SHIRTS
6205	6205 20		-	Of cotton:
6205	6205 20	6205 20 10	---	Handloom	u	20% or Rs. 85 per piece, whichever is higher
6205	6205 20	6205 20 20	---	Embroidered with Lucknow Chikan Craft	u	20% or Rs. 85 per piece, whichever is higher
6205	6205 20	6205 20 90	---	Other	u	20% or Rs. 85 per piece, whichever is higher
6205	6205 30		-	Of man-made fibres:	u	20% or Rs.120 per piece, whichever is higher
6205	6205 30	6205 30 10	---	Embroidered with Lucknow Chikan Craft
6205	6205 30	6205 30 90	---	Other	u	20% or Rs.120 per piece, whichever is higher
6205	6205 90		-	Of other textile materials :
6205	6205 90	6205 90 11	----	Khadi	u	20% or Rs. 95 per piece, whichever is higher
6205	6205 90	6205 90 12	----	Embroidered with Lucknow Chikan Craft	u	20% or Rs. 95 per piece, whichever is higher
6205	6205 90	6205 90 19	----	Other	u	20% or Rs. 95 per piece, whichever is higher
6205	6205 90	6205 90 90	---	Other	u	20% or Rs.95 per piece, whichever is higher
6206				WOMEN’S OR GIRLS’ BLOUSES, SHIRTS AND SHIRT-BLOUSES
6206	6206 10		-	Of silk or silk waste :
6206	6206 10	6206 10 10	---	Of silk	u	20%
6206	6206 10	6206 10 90	---	Other	u	20%
6206		6206 20 00	-	Of wool or fine animal hair	u	20% or Rs.135 per piece, whichever is higher
6206	6206 30		-	Of cotton:
6206	6206 30	6206 30 10	---	Handloom	u	20% or Rs. 95 per piece, whichever is higher
6206	6206 30	6206 30 90	---	Other	u	20% or Rs. 95 per piece, whichever is higher
6206		6206 40 00	-	Of man-made fibres	u	20% or Rs.120per piece, whichever is higher
6206		6206 90 00	-	Of other textile materials	u	20%
6207				MEN’S OR BOYS’ SINGLETS AND OTHER VESTS, UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES
6207		6207 11 00	--	Of cotton	u	20% or Rs.28 per piece, whichever is higher
6207	6207 19		--	Of other textile materials :
6207	6207 19	6207 19 10	---	Of synthetic fibres	u	20% or Rs.30 per piece, whichever is higher
6207	6207 19	6207 19 20	---	Of wool	u	20% or Rs.30 per piece, whichever is higher
6207	6207 19	6207 19 30	---	Of silk	u	10% or Rs.30 per piece, whichever is higher
6207	6207 19	6207 19 90	---	Other	u	20% or Rs.30 per piece, whichever is higher
6207	6207 21		--	Of cotton:
6207	6207 21	6207 21 10	---	Handloom	u	20%
6207	6207 21	6207 21 90	---	Other	u	20%
6207		6207 22 00	--	Of man-made fibres	u	20%
6207		6207 29 00	--	Of other textile materials	u	20%
6207	6207 91		--	Of cotton :
6207	6207 91	6207 91 10	---	Dressing gowns and bathrobes	u	20%
6207	6207 91	6207 91 20	---	Under shirts other than hand printed	u	20%
6207	6207 91	6207 91 90	---	Other	u	20%
6207	6207 99		--	Of other textile materials :
6207	6207 99	6207 99 11	----	Dressing gowns and bathrobes	u	20% or Rs.70 per piece, whichever is higher
6207	6207 99	6207 99 19	----	Other	u	20% or Rs.70 per piece, whichever is higher
6207	6207 99	6207 99 21	----	Dressing gowns and bathrobes	u	20% or Rs.70 per piece, whichever is higher
6207	6207 99	6207 99 29	----	Other	u	20% or Rs.70 per piece, whichever is higher
6207	6207 99	6207 99 90	---	Other	u	20% or Rs.70 per piece, whichever is higher
6208				WOMEN’S OR GIRLS’ SINGLETS AND OTHER VESTS, SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHTDRESSES, PYJAMAS, NEGLIGES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES
6208		6208 11 00	--	Of man-made fibres	u	20% or Rs.80 per piece, whichever is higher
6208	6208 19		--	Of other textile materials :
6208	6208 19	6208 19 10	---	Of cotton other than hand printed	u	20% or Rs.60 per piece, whichever is higher
6208	6208 19	6208 19 90	---	Other	u	20% or Rs.60per piece, whichever is higher
6208	6208 21		--	Of cotton:
6208	6208 21	6208 21 10	---	Handloom	u	20%
6208	6208 21	6208 21 90	---	Other	u	20%
6208		6208 22 00	--	Of man-made fibres	u	20%
6208	6208 29		--	Of other textile materials :
6208	6208 29	6208 29 10	---	Of silk	u	20%
6208	6208 29	6208 29 20	---	Of wool	u	20%
6208	6208 29	6208 29 90	---	Other	u	20%
6208	6208 91		--	Of cotton :
6208	6208 91	6208 91 10	---	Dressing gowns and bathrobes	u	20% or Rs .95 per piece, whichever is higher
6208	6208 91	6208 91 90	---	Other	u	20% or Rs .95 per piece, whichever is higher
6208	6208 92		--	Of man-made fibres :
6208	6208 92	6208 92 10	---	Dressing gowns and bathrobes	u	20% or Rs .65 per piece, whichever is higher
6208	6208 92	6208 92 90	---	Other	u	20% or Rs .65 per piece, whichever is higher
6208	6208 99		--	Of other textile materials :
6208	6208 99	6208 99 10	---	Dressing gowns and bathrobes of wool	u	20%
6208	6208 99	6208 99 20	---	Dressing gowns and bathrobes of silk	u	20%
6208	6208 99	6208 99 90	---	Other	u	20%
6209				BABIES’ GARMENTS AND CLOTHING ACCESSORIES
6209	6209 20		-	Of cotton:
6209	6209 20	6209 20 10	---	Handloom	u	20%
6209	6209 20	6209 20 90	---	Other	u	20%
6209		6209 30 00	-	Of synthetic fibres	u	20%
6209	6209 90		-	Of other textile materials :
6209	6209 90	6209 90 10	---	Of silk	u	20%
6209	6209 90	6209 90 90	---	Other	u	20%
6210				GARMENTS, MADE UP OF FABRICS OF HEADING 5602, 5603, 5903, 5906 OR 5907
6210	6210 10		-	Of fabrics of heading 5602 or 5603:
6210	6210 10	6210 10 10	---	Personal protective garments for surgical/medical use (felt or non-woven) conforming to IS 17423	u	20%
6210	6210 10	6210 10 20	---	Surgical gowns and drapes conforming to IS 17334	u	20%
6210	6210 10	6210 10 90	---	Other	u	20%
6210	6210 20		-	Other garments, of the type described in sub-headings6201:
6210	6210 20	6210 20 10	---	Outer garments, of rubberised textile fabrics	u	20% or Rs.365 per piece, whichever is higher
6210	6210 20	6210 20 20	---	Outer garments, of fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives and other artificial plastic materials	u	20% or Rs.365 per piece, whichever is higher
6210	6210 20	6210 20 30	---	Outer garments, of fabrics otherwise impregnated or coated	u	20% or Rs.365 per piece, whichever is higher
6210	6210 20	6210 20 90	---	Other	u	20%or Rs.365 per piece, whichever is higher
6210	6210 30		-	Other garments, of the type described in sub-headings6202:
6210	6210 30	6210 30 10	---	Outer garments, of textiles impregnated, coated, covered or laminated with preparations of cellulose derivatives and other artificial plastic materials	u	20% or Rs.305 per piece, whichever is higher
6210	6210 30	6210 30 20	---	Outer garments, of rubberised textile fabrics	u	20% or Rs.305 per piece, whichever is higher
6210	6210 30	6210 30 30	---	Outer garments, of fabrics otherwise impregnated	u	20% or Rs. 305 per piece, whichever is higher
6210	6210 30	6210 30 90	---	Other	u	20%% or Rs.305 per piece, whichever is higher
6210	6210 40		-	Other men’s or boys’ garments :
6210	6210 40	6210 40 10	---	Bullet proof jacket, bomb disposal jacket and the like	u	20% or Rs. 65 per piece, whichever is higher
6210	6210 40	6210 40 20	---	NBC Warfare suits and the like (conforming to IS 17377)	u	20% or Rs. 65 per piece,whichever is higher
6210	6210 40	6210 40 30	---	High Visibility Warning Clothes and the like ( Conforming to IS 15809)	u	20% or Rs. 65 per piece,whichever is higher
6210	6210 40	6210 40 40	---	High Altitude Clothes (Conforming to IS 5866)	u	20% or Rs. 65 per piece,whichever is higher
6210	6210 40	6210 40 50	---	Fighter Aircraft Clothing (Conforming to IS 11871)	u	20% or Rs. 65 per piece,whichever is higher
6210	6210 40	6210 40 60	---	Personal protective garments for surgical /medical use (felt or non-woven) conforming to IS 17423	u	20% or Rs. 65 per piece,whichever is higher
6210	6210 40	6210 40 70	---	Surgical gowns and drapes conforming to IS 17334	u	20% or Rs. 65 per piece,whichever is higher
6210	6210 40	6210 40 80	---	Clothing for special use such as FR, chemical (IS 15071,15758), electrical (IS 11871, IS 16655) and industrial protection (IS 17466)	u	20% or Rs. 65 per piece,whichever is higher
6210	6210 40	6210 40 90	---	Other	u	20% or Rs.65 per piece,whichever is higher
6210		6210 50 00	-	Other women’s or girls’ garments	u	20% or Rs.65 per piece, whichever is higher
6211				TRACK SUITS, SKI SUITS AND SWIMWEAR; OTHER GARMENTS
6211		6211 11 00	--	Men’s or boys’	u	20%
6211		6211 12 00	--	Women’s or girls’	u	20%
6211		6211 20 00	-	Ski suits	u	20%
6211		6211 32 00	--	Of cotton	u	20% or Rs.135 per piece,whichever is higher
6211		6211 33 00	--	Of man-made fibres	u	20% or Rs.135 per piece,whichever is higher
6211	6211 39		--	Of other textile materials:
6211	6211 39	6211 39 11	----	Handloom	u	20%
6211	6211 39	6211 39 19	----	Other	u	20%
6211	6211 39	6211 39 90	---	Other	u	20%
6211	6211 42		--	Of cotton:
6211	6211 42	6211 42 11	----	Embroidered with Lucknow Chikan Craft	u	20% or Rs. 135 per piece, whichever is higher
6211	6211 42	6211 42 19	----	Other	u	20% or Rs. 135 per piece, whichever is higher
6211	6211 42	6211 42 91	----	Embroidered with Lucknow Chikan Craft	u	20% or Rs. 135 per piece, whichever is higher
6211	6211 42	6211 42 99	----	Other	u	20% or Rs. 135 per piece, whichever is higher
6211	6211 43		--	Of man made fibre:
6211	6211 43	6211 43 10	---	Embroidered with Lucknow Chikan Craft	u	20% or Rs. 135 per piece, whichever is higher
6211	6211 43	6211 43 90	---	Other	u	20% or Rs. 135 per piece, whichever is higher
6211	6211 49		--	Of other textile materials:
6211	6211 49	6211 49 10	---	Of wool or fine animal hair	u	20%
6211	6211 49	6211 49 21	----	Khadi	u	20%
6211	6211 49	6211 49 22	----	Embroidered with Lucknow Chikan Craft	u	20%
6211	6211 49	6211 49 29	----	Other	u	20%
6211	6211 49	6211 49 91	----	Embroidered with Lucknow Chikan Craft	u	20%
6211	6211 49	6211 49 99	----	Other	u	20%
6212				BRASSIERES, GIRDLES, CORSETS, BRACES, SUSPENDERS, GARTERS AND SIMILAR ARTICLES AND PARTS THEREOF, WHETHER OR NOT KNITTED OR CROCHETED
6212		6212 10 00	-	Brassieres	u	20% or Rs.30 per piece, whichever is higher
6212		6212 20 00	-	Girdles and panty-girdles	u	20% or Rs.30 per piece, whichever is higher
6212		6212 30 00	-	Corselettes	u	20% or Rs.30 per piece, whichever is higher
6212	6212 90		-	Other :
6212	6212 90	6212 90 10	---	Suspender belts, braces, suspender garters	u	20% or Rs.30 per piece, whichever is higher
6212	6212 90	6212 90 90	---	Other	u	20%% or Rs.30 per piece, whichever is higher
6213				HANDKERCHIEFS
6213		6213 20 00	-	Of cotton	u	20%
6213	6213 90		-	Of other textile materials :
6213	6213 90	6213 90 10	---	Of man-made fibres	u	20%
6213	6213 90	6213 90 90	---	Other	u	20%
6214				SHAWLS, SCARVES, MUFFLERS, MANTILLAS, VEILS AND THE LIKE
6214	6214 10		-	Of silk or silk waste :
6214	6214 10	6214 10 10	---	Scarves of silk measuring 60 cms or less	u	20% or Rs.390 per piece, whichever is higher
6214	6214 10	6214 10 20	---	Shawls, scarves (exceeding 60 cms) and the like	u	20% or Rs.390 per piece, whichever is higher
6214	6214 10	6214 10 30	---	Of Handoom	u	10% or Rs.390 per piece, whichever is higher
6214	6214 10	6214 10 40	---	Embroidered with Lucknow Chikan Craft	u	20% or Rs.390 per piece, whichever is higher
6214	6214 10	6214 10 90	---	Other	u	20% or Rs.390 per piece, whichever is higher
6214	6214 20		-	Of wool or fine animal hair :
6214	6214 20	6214 20 10	---	Shawls	u	20% or Rs.180 per piece, whichever is higher
6214	6214 20	6214 20 21	----	Khadi	u	20% or Rs. 180 per piece, whichever is higher
6214	6214 20	6214 20 29	----	Other	u	20% or Rs. 180 per piece, whichever is higher
6214	6214 20	6214 20 31	----	Khadi	u	20% or Rs. 180 per piece, whichever is higher
6214	6214 20	6214 20 39	----	Other	u	20% or Rs. 180 per piece, whichever is higher
6214	6214 20	6214 20 90	---	Other	u	20% or Rs.180 per piece, whichever is higher
6214	6214 30		-	Of synthetic fibres
6214	6214 30	6214 30 10	---	Embroidered with Lucknow Chikan Craft	u	20%
6214	6214 30	6214 30 90	---	Other	u	20%
6214	6214 40		-	Of artificial fibres
6214	6214 40	6214 40 10	---	Embroidered with Lucknow Chikan Craft	u	20%
6214	6214 40	6214 40 90	---	Other	u	20%
6214	6214 90		-	Of other textile materials :
6214	6214 90	6214 90 10	---	Abrabroomal, cotton	u	20% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 21	----	Grey	u	10% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 22	----	White bleached	u	10% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 29	----	Other	u	20% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 31	----	Grey	u	10% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 32	----	White bleached	u	10% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 39	----	Other	u	20% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 41	----	Embroidered with Lucknow Chikan Craft	u	20% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 49	----	Other	u	20% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 51	----	Embroidered with Lucknow Chikan Craft	u	20% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 59	----	Other	u	25% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 61	----	Embroidered with Lucknow Chikan Craft	u	20% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 69	----	Other	u	20% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 91	----	Embroidered with Lucknow Chikan Craft	u	20% or Rs.75 per piece, whichever is higher
6214	6214 90	6214 90 99	----	Other	u	20% or Rs.75 per piece, whichever is higher
6215				TIES, BOW TIES AND CRAVATS
6215	6215 10		-	Of silk or silk waste:
6215	6215 10	6215 10 10	---	Khadi	u	20% or Rs. 55 per piece, whichever is higher
6215	6215 10	6215 10 90	---	Other	u	20% or Rs. 55 per piece, whichever is higher
6215		6215 20 00	-	Of man-made fibres	u	20% or Rs.55 per piece, whichever is higher
6215	6215 90		-	Of other textile materials :
6215	6215 90	6215 90 10	---	Of cotton	u	20% or Rs.55 per piece, whichever is higher
6215	6215 90	6215 90 90	---	Other	u	20% or Rs.55 per piece, whichever is higher
6216				GLOVES, MITTENS AND MITTS
6216	6216 00		-	Gloves, mittens and mitts :
6216	6216 00	6216 00 10	---	Of cotton	pa	20%
6216	6216 00	6216 00 20	---	Of Handloom	pa	20%
6216	6216 00	6216 00 90	---	Other	pa	20%
6217				OTHER MADE UP CLOTHING ACCESSORIES; PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES, OTHER THAN THOSE OF HEADING 6212
6217	6217 10		-	Accessories :
6217	6217 10	6217 10 10	---	For articles of apparel, of cotton	kg.	20%
6217	6217 10	6217 10 20	---	For articles of apparel, of synthetic fibres	kg.	20%
6217	6217 10	6217 10 30	---	For articles of apparel, of wool	kg.	20%
6217	6217 10	6217 10 40	---	For articles of apparel, of silk	kg.	20%
6217	6217 10	6217 10 50	---	For articles of apparel, of regenerated fibre	kg.	20%
6217	6217 10	6217 10 60	---	For articles of apparel, of other fibres	kg.	20%
6217	6217 10	6217 10 70	---	Stockings, socks, sockettes and the like, of cotton	kg.	20%
6217	6217 10	6217 10 90	---	Other	kg.	20%
6217	6217 90		-	Parts :
6217	6217 90	6217 90 10	---	Collar cuffs and the like of cotton	kg.	20%
6217	6217 90	6217 90 20	---	Of silk	kg.	20%
6217	6217 90	6217 90 30	---	Of wool	kg.	20%
6217	6217 90	6217 90 40	---	Separately presented removable linings for raincoats and other	kg.	20%
6217	6217 90	6217 90 90	---	Other	kg.	20%

Articles of apparel and clothing accessories, not knitted or crocheted

Chapter Notes

Chapter Supplementary Notes

Tariff Items