---
title: "4420 HSN Code | HSN Code for Wood marquetry & inlaid wood items in India"
description: "Know more about 4420 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4420 covering Wood marquetry & inlaid wood items."
canonical: "https://busy.in/hsn/sub-chapter-4420/"
---

# HSN Sub-chapter 4420: Wood marquetry & inlaid wood items

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94

Part of [Chapter 44: Wood and Articles of Wood; Wood Charcoal](https://busy.in/hsn/chapter-44/).

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 44201000 | [Wooden Spools Cops Bobbins Cotton Machinery](https://busy.in/hsn/hsn-44201000/) |
| 44201100 | [Statuettes and other ornaments: of tropical wood](https://busy.in/hsn/hsn-44201100/) |
| 44201900 | [Statuettes And Other Ornaments\| Other](https://busy.in/hsn/hsn-44201900/) |
| 44209010 | [Other \| Wood Marquetry And Inlaid Wood](https://busy.in/hsn/hsn-44209010/) |
| 44209090 | [Wood marquetry, boxes, ornaments, and furniture (excl. Ch.94) \| Other](https://busy.in/hsn/hsn-44209090/) |

## Frequently asked questions

### What products are classified under HSN 4420

It includes Wood marquetry & inlaid wood items

### Any special steps when selling Wood marquetry & inlaid wood items through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### Does packaging or branding change how GST applies to Wood marquetry & inlaid wood items?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Wood marquetry & inlaid wood items is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How are warranty replacements of Wood marquetry & inlaid wood items handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### What should my invoice and records include for Wood marquetry & inlaid wood items?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Does MRP, weight or pack size change GST treatment for Wood marquetry & inlaid wood items?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### What misclassification mistakes happen with Wood marquetry & inlaid wood items?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

## India's trade performance: HSN Sub-Chapter 4420 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹107 Cr (−10.37% YoY) — 0.0029% of India's total exports
- Imports: ₹19 Cr (−16.59% YoY) — 0.0003% of India's total imports
- Trade balance: ₹88 Cr (Surplus); surplus rank #395 of 1233 sub-chapters
- Share of Chapter 44: 2.14% of its exports; import side 0.08%
- Rank within Chapter 44: #12 of 21 by export value; import-side #17

### Key metrics

- Export CAGR: -15.57% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #818 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +23.29% in FY 2021-22
- Contribution to Ch. 44: 2.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4420

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

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 44 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 44 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 295.07 | 0.0129% | — | 8.59% | 13.61 | 0.0004% | — | 0.09% | +281.46 | #534 |
| FY 2019-20 | 293.39 | 0.0133% | −0.57% | 9.36% | 17.42 | 0.0005% | +27.99% | 0.12% | +275.97 | #530 |
| FY 2020-21 | 314.56 | 0.0146% | +7.22% | 9.00% | 7.79 | 0.0003% | −55.28% | 0.07% | +306.77 | #515 |
| FY 2021-22 | 387.83 | 0.0124% | +23.29% | 6.99% | 11.92 | 0.0003% | +53.02% | 0.08% | +375.91 | #538 |
| FY 2022-23 | 157.79 | 0.0044% | −59.31% | 3.10% | 22.87 | 0.0004% | +91.86% | 0.12% | +134.92 | #727 |
| FY 2023-24 | 119.27 | 0.0033% | −24.41% | 2.32% | 22.36 | 0.0004% | −2.23% | 0.12% | +96.91 | #788 |
| FY 2024-25 | 106.90 | 0.0029% | −10.37% | 2.14% | 18.65 | 0.0003% | −16.59% | 0.08% | +88.25 | #818 |

- CAGR (7-year): exports -15.57%/yr, imports 5.39%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 4420 export-import analysis

### Export decline: -15.57% CAGR over 7 years

India's exports under HSN Sub-Chapter 4420 have declined at a compound annual rate of -15.57% over 7 fiscal years, falling from ₹295.07 Crore in FY 2018-19 to ₹106.90 Crore in FY 2024-25.

### HSN Sub-Chapter 4420 ranked #818 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4420 ranks #818 out of 1233 sub-chapters by total export value. Within Chapter 44, it ranks #12 of 21. By trade surplus, it ranks #395 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4420 exports

The strongest single-year export movement for HSN Sub-Chapter 4420 was recorded in FY 2021-22, when exports surged by 23.29% over the prior year.

### India maintains a trade surplus of ₹88.25 Crore in HSN Sub-Chapter 4420 goods

In FY 2024-25, India's exports of ₹106.90 Cr exceeded imports of ₹18.65 Cr, resulting in a trade surplus of ₹88.25 Crore — ranking #395 of 1233 by surplus magnitude.

### Import growth of 5.39% CAGR signals stable import dependency for Wood marquetry & inlaid wood items

India's imports under HSN Sub-Chapter 4420 have grown at 5.39% CAGR, reaching ₹18.65 Crore in FY 2024-25.

### HSN Sub-Chapter 4420 contributes 2.14% of Chapter 44 exports — ranked #12

Among the 21 sub-chapters under Chapter 44, HSN Sub-Chapter 4420 ranks #12 by export value — accounting for 2.14% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.08% share (rank #17).

## Related Sub-Chapters in Chapter 44

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 4421: Other wood articles](https://busy.in/hsn/sub-chapter-4421/) | ₹1,727 Cr |
| #2 | [HSN Sub-Chapter 4419: Tableware & kitchenware of wood](https://busy.in/hsn/sub-chapter-4419/) | ₹613 Cr |
| #3 | [HSN Sub-Chapter 4411: Fibreboard products](https://busy.in/hsn/sub-chapter-4411/) | ₹555 Cr |
| #4 | [HSN Sub-Chapter 4412: Laminated Plywood, Veneered Panels](https://busy.in/hsn/sub-chapter-4412/) | ₹439 Cr |
| #5 | [HSN Sub-Chapter 4402: Silk yarn for retail](https://busy.in/hsn/sub-chapter-4402/) | ₹326 Cr |
| #6 | [HSN Sub-Chapter 4408: Veneering sheets & plywood wood](https://busy.in/hsn/sub-chapter-4408/) | ₹259 Cr |
| #7 | [HSN Sub-Chapter 4418: Wood joinery & carpentry](https://busy.in/hsn/sub-chapter-4418/) | ₹163 Cr |
| #8 | [HSN Sub-Chapter 4414: Wooden picture frames](https://busy.in/hsn/sub-chapter-4414/) | ₹149 Cr |
| #9 | [HSN Sub-Chapter 4409: Shaped wood for parquet or flooring](https://busy.in/hsn/sub-chapter-4409/) | ₹148 Cr |
| #10 | [HSN Sub-Chapter 4417: Wooden tools & handles](https://busy.in/hsn/sub-chapter-4417/) | ₹139 Cr |
| #12 | HSN Sub-Chapter 4420: Wood marquetry & inlaid wood items (this hsn sub-chapter) | ₹107 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 4401 | [Fuel wood, wood chips & sawdust](https://busy.in/hsn/sub-chapter-4401/) |
| 4402 | [Silk yarn for retail](https://busy.in/hsn/sub-chapter-4402/) |
| 4403 | [Seamless iron & steel pipes](https://busy.in/hsn/sub-chapter-4403/) |
| 4404 | [Hoopwood, split poles, wooden sticks](https://busy.in/hsn/sub-chapter-4404/) |
| 4405 | [Wood wool](https://busy.in/hsn/sub-chapter-4405/) |
| 4406 | [Railway sleepers](https://busy.in/hsn/sub-chapter-4406/) |
| 4407 | [Sawn Wood](https://busy.in/hsn/sub-chapter-4407/) |
| 4408 | [Veneering sheets & plywood wood](https://busy.in/hsn/sub-chapter-4408/) |
| 4409 | [Shaped wood for parquet or flooring](https://busy.in/hsn/sub-chapter-4409/) |
| 4410 | [Particle board, wood/agglomerates](https://busy.in/hsn/sub-chapter-4410/) |
| 4411 | [Fibreboard products](https://busy.in/hsn/sub-chapter-4411/) |
| 4412 | [Laminated Plywood, Veneered Panels](https://busy.in/hsn/sub-chapter-4412/) |
| 4413 | [Densified wood products](https://busy.in/hsn/sub-chapter-4413/) |
| 4414 | [Wooden picture frames](https://busy.in/hsn/sub-chapter-4414/) |
| 4415 | [Wooden packing cases and pallets](https://busy.in/hsn/sub-chapter-4415/) |
| 4416 | [Wooden barrels & containers](https://busy.in/hsn/sub-chapter-4416/) |
| 4417 | [Wooden tools & handles](https://busy.in/hsn/sub-chapter-4417/) |
| 4418 | [Wood joinery & carpentry](https://busy.in/hsn/sub-chapter-4418/) |
| 4419 | [Tableware & kitchenware of wood](https://busy.in/hsn/sub-chapter-4419/) |
| 4421 | [Other wood articles](https://busy.in/hsn/sub-chapter-4421/) |