---
title: "5504 HSN Code | HSN Code for Leather clothing & accessories in India"
description: "Know more about 5504 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5504 covering Leather clothing & accessories."
canonical: "https://busy.in/hsn/sub-chapter-5504/"
---

# HSN Sub-chapter 5504: Leather clothing & accessories

Artificial staple fibres, not carded, combed or otherwise processed for spinning

Part of [Chapter 55: Man-made staple fibres](https://busy.in/hsn/chapter-55/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 55041000 | [Obtained from wood other than bamboo](https://busy.in/hsn/hsn-55041000/) |
| 55041010 | [Obtained from bamboo](https://busy.in/hsn/hsn-55041010/) |
| 55041011 | [Flame Retardant Viscose (Non-Bamboo)](https://busy.in/hsn/hsn-55041011/) |
| 55041019 | [Viscose rayon: Non-bamboo wood](https://busy.in/hsn/hsn-55041019/) |
| 55041020 | [Other Synthetic Staple Fibres Yarn](https://busy.in/hsn/hsn-55041020/) |
| 55041021 | [Flame Retardant Viscose Rayon Fibre Obtained from Bamboo](https://busy.in/hsn/hsn-55041021/) |
| 55041029 | [Of viscose rayon: Obtained from bamboo : Other](https://busy.in/hsn/hsn-55041029/) |
| 55041090 | [Of viscose rayon: Other](https://busy.in/hsn/hsn-55041090/) |
| 55049010 | [Other \| Acetate Rayon Staple Fibre](https://busy.in/hsn/hsn-55049010/) |
| 55049020 | [Other : Polynosic staple fibre](https://busy.in/hsn/hsn-55049020/) |
| 55049030 | [Other : High wet modulus staple fibre](https://busy.in/hsn/hsn-55049030/) |
| 55049090 | [Unprocessed artificial staple fibres \| Other](https://busy.in/hsn/hsn-55049090/) |

## Frequently asked questions

### What products are classified under HSN 5504

It includes Leather clothing & accessories

### Does MRP, weight or pack size change GST treatment for Leather clothing & accessories?

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.

### How should I document Leather clothing & accessories sent for job work?

Use a delivery challan for sending Leather clothing & accessories to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### What should my invoice and records include for Leather clothing & accessories?

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.

### Is the composition scheme suitable if I mainly trade Leather clothing & accessories?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### How do I bill a kit or combo that includes Leather clothing & accessories?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

## India's trade performance: HSN Sub-Chapter 5504 (FY 2024-25)

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

- Exports: ₹816 Cr (−29.10% YoY) — 0.0220% of India's total exports
- Imports: ₹1,319 Cr (+21.31% YoY) — 0.0216% of India's total imports
- Trade balance: −₹503 Cr (Deficit); surplus rank #870 of 1233 sub-chapters
- Share of Chapter 55: 5.98% of its exports; import side 18.57%
- Rank within Chapter 55: #5 of 16 by export value; import-side #3

### Key metrics

- Export CAGR: -6.23% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #425 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +80.50% in FY 2021-22
- Contribution to Ch. 55: 5.98% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 5504

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. 55 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 55 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,199.79 | 0.0523% | — | 9.02% | 969.79 | 0.0270% | — | 14.90% | +230.00 | #258 |
| FY 2019-20 | 1,046.36 | 0.0474% | −12.79% | 8.85% | 1,095.85 | 0.0327% | +13.00% | 16.15% | −49.49 | #283 |
| FY 2020-21 | 846.26 | 0.0393% | −19.12% | 8.85% | 900.80 | 0.0309% | −17.80% | 14.58% | −54.54 | #334 |
| FY 2021-22 | 1,527.50 | 0.0487% | +80.50% | 9.92% | 1,400.59 | 0.0306% | +55.48% | 18.16% | +126.91 | #275 |
| FY 2022-23 | 974.10 | 0.0269% | −36.23% | 6.82% | 2,560.19 | 0.0445% | +82.79% | 26.07% | −1,586.09 | #382 |
| FY 2023-24 | 1,150.54 | 0.0318% | +18.11% | 8.48% | 1,087.19 | 0.0194% | −57.53% | 14.57% | +63.35 | #361 |
| FY 2024-25 | 815.73 | 0.0220% | −29.10% | 5.98% | 1,318.91 | 0.0216% | +21.31% | 18.57% | −503.18 | #425 |

- CAGR (7-year): exports -6.23%/yr, imports 5.26%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 5504 export-import analysis

### Export decline: -6.23% CAGR over 7 years

India's exports under HSN Sub-Chapter 5504 have declined at a compound annual rate of -6.23% over 7 fiscal years, falling from ₹1,199.79 Crore in FY 2018-19 to ₹815.73 Crore in FY 2024-25.

### HSN Sub-Chapter 5504 ranked #425 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 5504 ranks #425 out of 1233 sub-chapters by total export value. Within Chapter 55, it ranks #5 of 16. By trade surplus, it ranks #870 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 5504 exports

The strongest single-year export movement for HSN Sub-Chapter 5504 was recorded in FY 2021-22, when exports surged by 80.50% over the prior year.

### India records a trade deficit of ₹503.18 Crore in HSN Sub-Chapter 5504 goods

In FY 2024-25, India's imports of ₹1,318.91 Cr exceeded exports of ₹815.73 Cr, resulting in a trade deficit of ₹503.18 Crore — ranking #870 of 1233 by surplus magnitude.

### Import growth of 5.26% CAGR signals stable import dependency for Leather clothing & accessories

India's imports under HSN Sub-Chapter 5504 have grown at 5.26% CAGR, reaching ₹1,318.91 Crore in FY 2024-25.

### HSN Sub-Chapter 5504 contributes 5.98% of Chapter 55 exports — ranked #5

Among the 16 sub-chapters under Chapter 55, HSN Sub-Chapter 5504 ranks #5 by export value — accounting for 5.98% of the chapter's total exports in FY 2024-25. On the import side, it holds 18.57% share (rank #3).

## Related Sub-Chapters in Chapter 55

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 5509: Synthetic fiber yarn](https://busy.in/hsn/sub-chapter-5509/) | ₹3,678 Cr |
| #2 | [HSN Sub-Chapter 5515: Woven fabrics of synthetic fibres](https://busy.in/hsn/sub-chapter-5515/) | ₹3,415 Cr |
| #3 | [HSN Sub-Chapter 5503: Soups & food preparations](https://busy.in/hsn/sub-chapter-5503/) | ₹2,630 Cr |
| #4 | [HSN Sub-Chapter 5510: Artificial staple fibre yarn](https://busy.in/hsn/sub-chapter-5510/) | ₹859 Cr |
| #5 | HSN Sub-Chapter 5504: Leather clothing & accessories (this hsn sub-chapter) | ₹816 Cr |
| #6 | [HSN Sub-Chapter 5516: Artificial staple fibres](https://busy.in/hsn/sub-chapter-5516/) | ₹540 Cr |
| #7 | [HSN Sub-Chapter 5511: Woven pile fabrics](https://busy.in/hsn/sub-chapter-5511/) | ₹429 Cr |
| #8 | [HSN Sub-Chapter 5513: Synthetic staple fiber fabrics](https://busy.in/hsn/sub-chapter-5513/) | ₹379 Cr |
| #9 | [HSN Sub-Chapter 5514: Synthetic fabric mixtures](https://busy.in/hsn/sub-chapter-5514/) | ₹362 Cr |
| #10 | [HSN Sub-Chapter 5512: Synthetic staple fibre fabrics](https://busy.in/hsn/sub-chapter-5512/) | ₹337 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 5501 | [Wool: Synthetic Filament Tow](https://busy.in/hsn/sub-chapter-5501/) |
| 5502 | [Artificial filament tow](https://busy.in/hsn/sub-chapter-5502/) |
| 5503 | [Soups & food preparations](https://busy.in/hsn/sub-chapter-5503/) |
| 5505 | [Herb seeds](https://busy.in/hsn/sub-chapter-5505/) |
| 5506 | [Retail sewing thread](https://busy.in/hsn/sub-chapter-5506/) |
| 5507 | [Retail silk yarn](https://busy.in/hsn/sub-chapter-5507/) |
| 5508 | [Fresh onions & garlic](https://busy.in/hsn/sub-chapter-5508/) |
| 5509 | [Synthetic fiber yarn](https://busy.in/hsn/sub-chapter-5509/) |
| 5510 | [Artificial staple fibre yarn](https://busy.in/hsn/sub-chapter-5510/) |
| 5511 | [Woven pile fabrics](https://busy.in/hsn/sub-chapter-5511/) |
| 5512 | [Synthetic staple fibre fabrics](https://busy.in/hsn/sub-chapter-5512/) |
| 5513 | [Synthetic staple fiber fabrics](https://busy.in/hsn/sub-chapter-5513/) |
| 5514 | [Synthetic fabric mixtures](https://busy.in/hsn/sub-chapter-5514/) |
| 5515 | [Woven fabrics of synthetic fibres](https://busy.in/hsn/sub-chapter-5515/) |
| 5516 | [Artificial staple fibres](https://busy.in/hsn/sub-chapter-5516/) |