All 8-Digit Codes Under HSN 4421
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 4421 10 00 | Clothes hangers | 10% | Free | 0.5% |
| 4421 20 00 | Coffins | 10% | Free | 0.5% |
| 4421 91 11 | For cotton machinerySpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 12 | For jute machinerySpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 13 | For silk regenerated and synthetic fibre machinerySpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 14 | For other machinerySpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 19 | OtherSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 20 | Wood Paving BlocksSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 30 | Match splintsSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 40 | Pencil slatsSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 50 | Parts of wood, namely oars, paddles and rudders for ships, boats and other similarfloating structuresSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 60 | Parts of domestic decorative articles used as tableware and kitchenwareSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 70 | Articles of densified wood not included or specified elsewhereSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 91 90 | OtherSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 11 | For cotton machinerySpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 12 | For jute machinerySpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 13 | For silk regenerated and synthetic fibre machinerySpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 14 | For other machinerySpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 19 | OtherSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 20 | Wood Paving BlocksSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 30 | Match splintsSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 40 | Pencil slatsSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 50 | Parts of wood, namely oars, paddles and rudders for ships, boats and other similarfloating structuresSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 60 | Parts of domestic decorative articles used as tableware and kitchenwareSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 70 | Articles of densified wood not included or specified elsewhereSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
| 4421 99 90 | OtherSpools, cops, bobbins, sewing thread reels and the like of turned wood | 10% | Free | 0.5% |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 4421
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 rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 306 | 4421 | Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and… |
| 18% | Schedule II, S. No. 163 | 4421 | Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware |
| 5% | Schedule I, S. No. 292 | 44 or any Chapter | The following goods, namely: — [(a)] Cement Bonded Particle Board; [(b)] Jute Particle Board; [(c)] Rice Husk Board; [(d)] Glass-fibre Reinforced Gypsum Board (GRG) [(e)] Sisal-fibre Boards; [(f)] Bagasse Board; and [(g)] Cotton Stalk Particle Board [(h)] Particle/fibre board manufactured from agricultural crop res idues (chapter-wide entry) |
| 5% | Schedule I, S. No. 293 | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] (chapter-wide entry) |
| 18% | Schedule II, S. No. 164 | 44 or any Chapter | Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles (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 of this heading 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 4421
An import pays three things: 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. A registered importer takes credit of the IGST.
- 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.
Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.
Export Policy and RoDTEP for HSN 4421
Under Schedule 2 of ITC(HS) 2022 the 26 tariff items are marked: 26 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
RoDTEP is notified for 26 of the 26 tariff items, at 0.5% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.
The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.
- 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.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
- 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 the heading is named in a rate entry.
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.