Caps HSN Code: Classification for Baseball, Sports, and Fashion Caps
Caps and headwear such as baseball caps, sports caps, and fashion caps are common products for retail brands. Under GST, they are classified under the headgear chapter. Using the correct caps HSN code ensures correct GST rate and smooth filing.
Caps HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 7 | Guide to HSN Section 07 | PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF |
| 12 | Guide to HSN Section 12 | FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF, PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR |
| 15 | Guide to HSN Section 15 | BASE METAL & ARTICLES OF BASE METAL |
Chapter Classification
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 39231010 | Plastic Containers for Media | 18% |
| 39231020 | Plastic Pails, Buckets, and Similar Containers | 18% |
| 39231030 | Insulated ware boxes and crates | 18% |
| 39231040 | Packing Boxes for Connectors | 18% |
| 39231090 | Boxes, cases, crates and similar article | 18% |
| 39232100 | Bags of polymers of ethylene | 18% |
| 39232910 | PVC Sacks and Bags Including Cones: Other Plastics | 18% |
| 39232990 | Sacks and bags of other plastics | 18% |
| 39233010 | Insulated ware: Carboys, bottles, flasks | 18% |
| HSN Code | HSN Code Title | GST Rate |
| 39233090 | Carboys, bottles, flasks | 18% |
| 39234000 | Spools, cops, bobbins & similar supports | 18% |
| 39235010 | Caps, closures & stoppers for bottles and containers | 18% |
| 39235090 | Stoppers, lids, caps and other closures : Other | 18% |
| 39239010 | Other : Insulated ware | 18% |
| 39239020 | Other : Aseptic bags | 18% |
| 39239090 | Plastic sanitary ware: baths, sinks & other articles | 18% |
| 65050010 | Hairnets and bag nets | 18% |
| 65050090 | Hats & headgear made from lace, felt & textile fabric | 18% |
| 83091000 | Crown corks | 18% |
| 83099010 | Pilfer proof caps | 18% |
| 83099020 | Aluminium caps | 18% |
| 83099030 | Other seals | 18% |
| 83099090 | Other : Other | 18% |
* GST rates may vary based on the latest GST notifications
What is the HSN code for caps?
For most common cotton, polyester, or blended fabric caps, you will use heading 6505. If the cap is made mainly of plastic or other non textile material, or has special protective features, it might fall in another heading.
Correct classification depends on:
- Main material of the cap
- Whether it is knitted, crocheted, or made from fabric
- Any inner structure or rigid frame
How baseball caps and sports caps are classified under HSN?
Baseball and sports caps are usually no different from normal caps in HSN terms. The use in sports does not change the classification. What matters is the material and make. Branded sports caps with logos still stay under the same heading.
Fashion caps and their HSN code classification
Fashion caps like trendy caps, designer caps, or caps with decorative elements also follow the same headgear heading. If they have special protective features like hard shell or safety function, classification may change
GST implications on caps and headwear products
GST on caps depends on the exact notification. Some basic textile caps may fall in a lower slab like 12 percent while more premium or non textile headgear may attract 18 percent. Businesses should:
- Use the correct HSN on invoice
- Apply the right GST rate from the latest notification
- Claim or pass input tax credit correctly
I am a Chartered Accountant with more than five years of experience in the accounting field. My areas of expertise include GST, income tax, and audits. I am passionate about sharing knowledge through blogs and articles, as I believe that learning is a lifelong journey. My goal is to provide valuable insights and simplify financial matters for individuals and business owners alike.
Frequently Asked Questions
-
What is the common HSN code for textile caps?
The common HSN heading for textile caps is 6505.
-
Do sports caps have a different HSN code from normal caps?
No, sports caps and baseball caps usually share the same heading, since use does not change classification.
-
Do leather caps follow the same HSN code?
Leather headgear can fall under a different heading because the main material is not textile. Always check the tariff notes.
-
Does GST rate change if the cap is branded?
Branding alone does not change the HSN code but rate can differ if a notification gives special rate for branded goods in that category.