HSN Code 39262099: Apparel Accessories (Other)

HSN Code 39262099 represents Apparel Accessories (Other) under GST classification. This code helps businesses identify Apparel Accessories (Other) correctly for billing, taxation, and trade. With HSN Code 39262099, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Apparel Accessories (Other).

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Description of Goods for HSN Code 39262099

HSN Code 39262099 relates to the following description.

Description of Goods

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Other : Other

Chapter

39 - Plastics and articles thereof

Sub Chapter

3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39262099 not include?

Apparel Accessories (Other) does not include products with the following descriptions.

Office or school supplies : Office supplies of a kind classified as stationery other than pins, clips, and writing instruments : Of polyurethane foam

Office or school supplies : Office supplies of a kind classified as stationery other than pins, clips, and writing instruments : Other

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Gloves : Disposable

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Gloves : Non-disposable

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Aprons : Of polyurethane foam

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Aprons : Other

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Plastic stickers for garments : Of polyurethane foam

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Plastic stickers for garments : Other

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Collar stays, patties, butterfly, shoulder-pads and other stays : Of polyurethane foam

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Collar stays, patties, butterfly, shoulder-pads and other stays : Other

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Other : Of polyurethane foam

Statuettes and other ornamental articles :Statuettes : Of polyurethane foam

Statuettes and other ornamental articles : Table and other household articles (including hotel and restaurant) for decoration : Of polyurethane foam

Statuettes and other ornamental articles : Table and other household articles (including hotel and restaurant) for decoration : Other

Statuettes and other ornamental articles : Decorative sheets : Of polyurethane foam

Other : Couplers, packing rings, O rings and the like: Of polyurethane foam

Other : Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts: Of polyurethane foam

Other : Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts: Other

Other : 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 : Of polyurethane foam

Other : 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 : Other

Other : Retroreflective sheeting of other than of heading 3920 : Of polyurethane foam

Other : Plastic or nylon tipped hammers; insulating liner of nylon , HDPE : Of polyurethane foam

Other : Plastic or nylon tipped hammers; insulating liner of nylon , HDPE : Other

India’s Trade Performance — HSN Code 39262099 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹15 Cr

+10.60% vs FY 2023-24

0.0004% of India’s total exports

India’s Imports

FY 2024-25

₹29 Cr

+57.97% vs FY 2023-24

0.0005% of India’s total imports

Trade Balance

FY 2024-25

−₹14 Cr

Trade Deficit

Surplus rank #9318 of 12657 HSN codes

% of Sub-Chapter 3926

FY 2024-25

0.20%

Share of Sub-Chapter 3926’s total exports in FY 2024-25

Import side: 0.27% of Sub-Chapter 3926’s imports

Rank Within Sub-Chapter 3926

FY 2024-25

#14 of 45

Position by export value among HSN codes in Sub-Chapter 3926

Import-side rank: #16 of 45

At a glance

−5.54%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5238

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+58.01%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.20%

Contribution to Sub-Ch. 3926

Share of Sub-Chapter 3926 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 39262099

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #4026

Balance

+0.65

Exports

21.30 ₹ Cr

0.0009% share

YoY

0.50% of Sub-Ch. 3926

Imports

20.65 ₹ Cr

0.0006% share

YoY

0.33% of Sub-Ch. 3926

FY 2019-20 Exp. Rank #4237

Balance

−1.49

Exports

18.26 ₹ Cr

0.0008% share

−14.27% YoY

0.42% of Sub-Ch. 3926

Imports

19.75 ₹ Cr

0.0006% share

−4.36% YoY

0.31% of Sub-Ch. 3926

FY 2020-21 Exp. Rank #4469

Balance

−5.40

Exports

16.41 ₹ Cr

0.0008% share

−10.13% YoY

0.36% of Sub-Ch. 3926

Imports

21.81 ₹ Cr

0.0007% share

+10.43% YoY

0.31% of Sub-Ch. 3926

FY 2021-22 Exp. Rank #4240

Balance

+8.52

Exports

25.93 ₹ Cr

0.0008% share

+58.01% YoY

0.39% of Sub-Ch. 3926

Imports

17.41 ₹ Cr

0.0004% share

−20.17% YoY

0.19% of Sub-Ch. 3926

FY 2022-23 Exp. Rank #4769

Balance

−0.20

Exports

18.48 ₹ Cr

0.0005% share

−28.73% YoY

0.30% of Sub-Ch. 3926

Imports

18.68 ₹ Cr

0.0003% share

+7.29% YoY

0.20% of Sub-Ch. 3926

FY 2023-24 Exp. Rank #5292

Balance

−4.95

Exports

13.68 ₹ Cr

0.0004% share

−25.97% YoY

0.20% of Sub-Ch. 3926

Imports

18.63 ₹ Cr

0.0003% share

−0.27% YoY

0.19% of Sub-Ch. 3926

FY 2024-25 Exp. Rank #5238

Balance

−14.30

Exports

15.13 ₹ Cr

0.0004% share

+10.60% YoY

0.20% of Sub-Ch. 3926

Imports

29.43 ₹ Cr

0.0005% share

+57.97% YoY

0.27% of Sub-Ch. 3926

CAGR · 7-Year

Exports

−5.54% /yr

Imports

6.08% /yr

Consistently Deficit
Sub-Chapter 3926 total

reference, FY 2024-25

Export

₹7,601.40 Cr

Import

₹10,754.02 Cr

Trade Balance

−3,152.62

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 39262099 Export-Import Analysis

Export Decline: −5.54% CAGR Over 7 Years

India's exports under HSN Code 39262099 have declined at a compound annual rate of −5.54% over 7 fiscal years, falling from ₹21.30 Crore in FY 2018-19 to ₹15.13 Crore in FY 2024-25.

HSN Code 39262099 Ranked #5238 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 39262099 ranks #5238 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #14 of 45. By trade surplus, it ranks #9318 of 12657.

FY 2021-22 Was the Strongest Growth Year for HSN Code 39262099 Exports

The strongest single-year export movement for HSN Code 39262099 was recorded in FY 2021-22, when exports surged by 58.01% over the prior year.

India Records a Trade Deficit of ₹14.30 Crore in HSN Code 39262099 Goods

In FY 2024-25, India's imports of ₹29.43 Cr exceeded exports of ₹15.13 Cr, resulting in a trade deficit of ₹14.30 Crore — ranking #9318 of 12657 by surplus magnitude.

Import Growth of 6.08% CAGR Signals Stable Import Dependency for Apparel Accessories (Other)

India's imports under HSN Code 39262099 have grown at 6.08% CAGR, reaching ₹29.43 Crore in FY 2024-25.

HSN Code 39262099 Contributes 0.20% of Sub-Chapter 3926 Exports — Ranked #14

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39262099 ranks #14 by export value — accounting for 0.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.27% share (rank #16).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39262099 and GST compliance.

What products are classified under HSN 39262099 ?

It includes Apparel Accessories (Other)

Does packaging or labelling change the GST for Apparel Accessories (Other)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

How should mixed supplies be billed when Apparel Accessories (Other) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Apparel Accessories (Other); Nil for exempt items if applicable).

Any common misclassification issue with Apparel Accessories (Other)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Can we claim ITC on inputs used to trade Apparel Accessories (Other)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Do e‑way bill and e‑invoice apply for Apparel Accessories (Other)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.