HSN Code 39263010: Polyurethane foam furniture fittings

HSN Code 39263010 represents Polyurethane foam furniture fittings under GST classification. This code helps businesses identify Polyurethane foam furniture fittings correctly for billing, taxation, and trade. With HSN Code 39263010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Polyurethane foam furniture fittings.

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Description of Goods for HSN Code 39263010

HSN Code 39263010 relates to the following description.

Description of Goods

Fittings for furniture, coach work or the like : Of polyurethane foam

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 39263010 not include?

Polyurethane foam furniture fittings 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

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

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 39263010 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

< ₹1 Crore

−28.57% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−53.92% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

< ₹1 Crore

Trade Surplus

Surplus rank #5468 of 12657 HSN codes

% of Sub-Chapter 3926

FY 2024-25

0.01%

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

Import side: 0.00% of Sub-Chapter 3926’s imports

Rank Within Sub-Chapter 3926

FY 2024-25

#33 of 45

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

Import-side rank: #39 of 45

At a glance

−27.06%

Export CAGR

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

#8828

National Export Rank

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

+70.73%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.01%

Contribution to Sub-Ch. 3926

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

India Export-Import Trade Statistics for HSN Code 39263010

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 #6351

Balance

−0.36

Exports

3.32 ₹ Cr

0.0001% share

YoY

0.08% of Sub-Ch. 3926

Imports

3.68 ₹ Cr

0.0001% share

YoY

0.06% of Sub-Ch. 3926

FY 2019-20 Exp. Rank #8308

Balance

−2.31

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−87.05% YoY

0.01% of Sub-Ch. 3926

Imports

2.74 ₹ Cr

0.0001% share

−25.54% YoY

0.04% of Sub-Ch. 3926

FY 2020-21 Exp. Rank #8649

Balance

−0.09

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−34.88% YoY

0.01% of Sub-Ch. 3926

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−86.50% YoY

0.01% of Sub-Ch. 3926

FY 2021-22 Exp. Rank #8839

Balance

−0.01

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+25.00% YoY

0.01% of Sub-Ch. 3926

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−2.70% YoY

0.00% of Sub-Ch. 3926

FY 2022-23 Exp. Rank #8839

Balance

−1.70

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+17.14% YoY

0.01% of Sub-Ch. 3926

Imports

2.11 ₹ Cr

0.0000% share

+486.11% YoY

0.02% of Sub-Ch. 3926

FY 2023-24 Exp. Rank #8541

Balance

−0.32

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+70.73% YoY

0.01% of Sub-Ch. 3926

Imports

1.02 ₹ Cr

0.0000% share

−51.66% YoY

0.01% of Sub-Ch. 3926

FY 2024-25 Exp. Rank #8828

Balance

+0.03

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−28.57% YoY

0.01% of Sub-Ch. 3926

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−53.92% YoY

0.00% of Sub-Ch. 3926

CAGR · 7-Year

Exports

−27.06% /yr

Imports

−29.04% /yr

Consistently Surplus
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 39263010 Export-Import Analysis

Export Decline: −27.06% CAGR Over 7 Years

India's exports under HSN Code 39263010 have declined at a compound annual rate of −27.06% over 7 fiscal years, falling from ₹3.32 Crore in FY 2018-19 to ₹0.50 Crore in FY 2024-25.

HSN Code 39263010 Ranked #8828 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 39263010 ranks #8828 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #33 of 45. By trade surplus, it ranks #5468 of 12657.

FY 2023-24 Was the Strongest Growth Year for HSN Code 39263010 Exports

The strongest single-year export movement for HSN Code 39263010 was recorded in FY 2023-24, when exports surged by 70.73% over the prior year.

India Maintains a Trade Surplus of ₹0.03 Crore in HSN Code 39263010 Goods

In FY 2024-25, India's exports of ₹0.50 Cr exceeded imports of ₹0.47 Cr, resulting in a trade surplus of ₹0.03 Crore — ranking #5468 of 12657 by surplus magnitude.

Import Growth of −29.04% CAGR Signals Stable Import Dependency for Polyurethane foam furniture fittings

India's imports under HSN Code 39263010 have grown at −29.04% CAGR, reaching ₹0.47 Crore in FY 2024-25.

HSN Code 39263010 Contributes 0.01% of Sub-Chapter 3926 Exports — Ranked #33

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39263010 ranks #33 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #39).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39263010 and GST compliance.

What products are classified under HSN 39263010 ?

It includes Polyurethane foam furniture fittings

Can we claim ITC on inputs used to trade Polyurethane foam furniture fittings?

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 Polyurethane foam furniture fittings?

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.

How much GST applies to Polyurethane foam furniture fittings?

Under HSN 39263010, Polyurethane foam furniture fittings attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Polyurethane foam furniture fittings?

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

How should mixed supplies be billed when Polyurethane foam furniture fittings is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyurethane foam furniture fittings; Nil for exempt items if applicable).

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.