Where HSN 3926 90 41 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 39 · Plastics and articles thereof
- Heading
- 3926 · Other articles of plastics and articles of other materials of headings 3901 to 3914
- Group
- Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products; patterns for leather foot wear, leather garments and leather goods
- Tariff item
- 3926 90 41 · Of polyurethane foam
- Unit
- kg.
GST Rate on HSN 3926 90 41
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 265 | 3926 | Feeding bottles, Plastic beads |
| 18% | Schedule II, S. No. 127 | 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] |
| 5% | Schedule I, S. No. 319 | 39, 48 | Paper Sacks/Bags and bio-degradable bags (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 3926 90 41
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 3926 90 41
Schedule 2 of ITC(HS) 2022 marks this tariff item Free (47/2015-2020). Appendix 4R gives RoDTEP at 0.9% of FOB value for exports from the domestic tariff area and 0.5% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 3926
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 3926 10 11 | Of polyurethane foamOffice supplies of a kind classified as stationery other than pins, clips, and writing instruments | 15% |
| 3926 10 19 | OtherOffice supplies of a kind classified as stationery other than pins, clips, and writing instruments | 15% |
| 3926 10 91 | Of polyurethane foamOther | 15% |
| 3926 10 99 | OtherOther | 15% |
| 3926 20 11 | DisposableGloves | 15% |
| 3926 20 19 | Non-disposableGloves | 15% |
| 3926 20 21 | Of polyurethane foamAprons | 15% |
| 3926 20 29 | OtherAprons | 15% |
| 3926 20 31 | Of polyurethane foamPlastic stickers for garments | 15% |
| 3926 20 39 | OtherPlastic stickers for garments | 15% |
| 3926 20 41 | Of polyurethane foamCollar stays, patties, butterfly, shoulder-pads and other stays | 15% |
| 3926 20 49 | OtherCollar stays, patties, butterfly, shoulder-pads and other stays | 15% |
| 3926 20 91 | Of polyurethane foamOther | 15% |
| 3926 20 99 | OtherOther | 15% |
| 3926 30 10 | Of polyurethane foamFittings for furniture, coach work or the like | 15% |
| 3926 30 90 | OtherFittings for furniture, coach work or the like | 15% |
| 3926 40 11 | Of polyurethane foamBangles | 15% |
| 3926 40 19 | OtherBangles | 15% |
| 3926 40 21 | Of polyurethane foamBeads | 15% |
| 3926 40 29 | OtherBeads | 15% |
| 3926 40 31 | Of polyurethane foamStatuettes | 15% |
| 3926 40 39 | OtherStatuettes | 15% |
| 3926 40 41 | Of polyurethane foamTable and other household articles (including hotel and restaurant) for decoration | 15% |
| 3926 40 49 | OtherTable and other household articles (including hotel and restaurant) for decoration | 15% |
| 3926 40 51 | Of polyurethane foamDecorative sheets | 15% |
| 3926 40 59 | OtherDecorative sheets | 15% |
| 3926 40 60 | SequineDecorative sheets | 15% |
| 3926 40 91 | Of polyurethane foamOther | 15% |
| 3926 40 99 | OtherOther | 15% |
| 3926 90 10 | PVC belt conveyorOther | 15% |
| 3926 90 21 | Of polyurethane foamCouplers, packing rings, O rings and the like | 15% |
| 3926 90 29 | OtherCouplers, packing rings, O rings and the like | 15% |
| 3926 90 31 | Of polyurethane foamLasts, with or without steel hinges; EVA and grape sheets for soles and heels; welts | 15% |
| 3926 90 39 | OtherLasts, with or without steel hinges; EVA and grape sheets for soles and heels; welts | 15% |
| 3926 90 41 | Of polyurethane foamRings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and… | 15% |
| 3926 90 49 | OtherRings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and… | 15% |
| 3926 90 51 | Of polyurethane foamRetroreflective sheeting of other than of heading 3920 | 15% |
| 3926 90 59 | OtherRetroreflective sheeting of other than of heading 3920 | 15% |
| 3926 90 61 | Of polyurethane foamHangers | 15% |
| 3926 90 69 | OtherHangers | 15% |
| 3926 90 71 | Of polyurethane foamPlastic or nylon tipped hammers; insulating of nylon, HDPE | 15% |
| 3926 90 79 | OtherPlastic or nylon tipped hammers; insulating of nylon, HDPE | 15% |
| 3926 90 80 | Polypropylene articles, not elsewhere specified or includedPlastic or nylon tipped hammers; insulating of nylon, HDPE | 15% |
| 3926 90 91 | Of polyurethane foamOther | 15% |
| 3926 90 99 | OtherOther | 15% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.