5504 HSN Code: Leather clothing & accessories

HSN Sub Chapter 5504 represents Leather clothing & accessories under GST classification. This code helps businesses identify Leather clothing & accessories correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 5504, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Leather clothing & accessories.

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New GST Rate for HSN Code 5504

GST Rate for Leather clothing & accessories under HSN Code 5504. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

55

HSN Code

5504

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 5504

Following tariff HSN codes fall under Leather clothing & accessories.

Tariff HSN

55041000

Description

Artificial staple fibres, not carded, combed or otherwise processed for spinning - of viscose rayon

Tariff HSN

55041010

Description

Obtained from wood other than bamboo

Tariff HSN

55041011

Description

Of viscose rayon: Obtained from wood other than bamboo :Flame retardant Viscose Rayon fibre

Tariff HSN

55041019

Description

Of viscose rayon: Obtained from wood other than bamboo : Other

Tariff HSN

55041020

Description

Obtained from bamboo

Tariff HSN

55041021

Description

Of viscose rayon: Obtained from bamboo :Flame retardant Viscose Rayon fibre

Tariff HSN

55041029

Description

Of viscose rayon: Obtained from bamboo : Other

Tariff HSN

55041090

Description

Of viscose rayon: Other

Tariff HSN

55049010

Description

Other : Acetate rayon staple fibre

Tariff HSN

55049020

Description

Other : Polynosic staple fibre

Tariff HSN

55049030

Description

Other : High wet modulus staple fibre

Tariff HSN

55049090

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 5504 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

₹816 Cr

−29.10% vs FY 2023-24

0.0220% of India’s total exports

India’s Imports

FY 2024-25

₹1,319 Cr

+21.31% vs FY 2023-24

0.0216% of India’s total imports

Trade Balance

FY 2024-25

−₹503 Cr

Trade Deficit

Surplus rank #870 of 1233 subchapters

% of Chapter 55

FY 2024-25

5.98%

Share of Chapter 55’s total exports in FY 2024-25

Import side: 18.57% of Chapter 55’s imports

Rank Within Chapter 55

FY 2024-25

#5 of 16

Position by export value among subchapters in Chapter 55

Import-side rank: #3 of 16

At a glance

−6.23%

Export CAGR

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

#425

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+80.50%

Peak Growth Year

FY 2021-22 · strongest single-year move

5.98%

Contribution to Ch. 55

Share of Chapter 55 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #258

Balance

+230.00

Exports

1,199.79 ₹ Cr

0.0523% share

— YoY

9.02% of Ch. 55

Imports

969.79 ₹ Cr

0.0270% share

— YoY

14.90% of Ch. 55

FY 2019-20 Exp. Rank #283

Balance

−49.49

Exports

1,046.36 ₹ Cr

0.0474% share

−12.79% YoY

8.85% of Ch. 55

Imports

1,095.85 ₹ Cr

0.0327% share

+13.00% YoY

16.15% of Ch. 55

FY 2020-21 Exp. Rank #334

Balance

−54.54

Exports

846.26 ₹ Cr

0.0393% share

−19.12% YoY

8.85% of Ch. 55

Imports

900.80 ₹ Cr

0.0309% share

−17.80% YoY

14.58% of Ch. 55

FY 2021-22 Exp. Rank #275

Balance

+126.91

Exports

1,527.50 ₹ Cr

0.0487% share

+80.50% YoY

9.92% of Ch. 55

Imports

1,400.59 ₹ Cr

0.0306% share

+55.48% YoY

18.16% of Ch. 55

FY 2022-23 Exp. Rank #382

Balance

−1,586.09

Exports

974.10 ₹ Cr

0.0269% share

−36.23% YoY

6.82% of Ch. 55

Imports

2,560.19 ₹ Cr

0.0445% share

+82.79% YoY

26.07% of Ch. 55

FY 2023-24 Exp. Rank #361

Balance

+63.35

Exports

1,150.54 ₹ Cr

0.0318% share

+18.11% YoY

8.48% of Ch. 55

Imports

1,087.19 ₹ Cr

0.0194% share

−57.53% YoY

14.57% of Ch. 55

FY 2024-25 Exp. Rank #425

Balance

−503.18

Exports

815.73 ₹ Cr

0.0220% share

−29.10% YoY

5.98% of Ch. 55

Imports

1,318.91 ₹ Cr

0.0216% share

+21.31% YoY

18.57% of Ch. 55

CAGR · 7-Year

Exports

−6.23% /yr

Imports

5.26% /yr

Consistently Deficit
Chapter 55 total

reference, FY 2024-25

Export

₹13,643.30 Cr

Import

₹7,102.61 Cr

Trade Balance

+6,540.69

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

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 5504 ranks #425 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 5504 and GST compliance.

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.

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.

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