Apron HSN Code

Understand the Apron HSN Code

Aprons are more than just protective coverings; they are essential for hygiene, safety, and even style across various professions and households. From culinary artists to industrial workers, aprons come in diverse materials and designs. For businesses dealing with aprons in India, knowing the correct Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for compliance. The classification of an apron largely depends on the material it’s made from. Let’s explore the HSN codes relevant to aprons.

The Apron HSN Code by Material

The HSN code for an apron primarily hinges on its composition. The provided data clearly outlines classifications based on the material:

• Chapter 39 – Plastics and articles thereof: This chapter is relevant for aprons made of plastic materials.
  • 39262021: Aprons : Of Polyurethane Foam. This HSN code specifically covers aprons made from polyurethane foam, likely for specialized uses where cushioning or specific barrier properties are needed.
  • 39262029: Aprons : Other. This is a broader “other” category for aprons made of plastics, not specifically polyurethane foam, but still falling under articles of plastic apparel and clothing accessories.
• Chapter 40 – Rubber and articles thereof: This chapter is dedicated to products made of rubber.
  • 40159010: Rubber Apron. This HSN code directly identifies aprons made from vulcanized rubber, often used for waterproof or chemical-resistant applications.
• Chapter 42 – Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut): This chapter covers articles made from leather.
  • 42034010: Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Other Clothing Accessories : Aprons. This code specifically applies to aprons crafted from natural leather or composition leather, commonly used for heavy-duty protection like welding aprons.
• Other Common Classifications (Beyond Provided Data but Relevant):
  • Chapter 62 or 63 – Woven/Other made up textile articles: Many common aprons, especially for kitchens, restaurants, or general use, are made of textile materials like cotton or polyester. These would typically fall under Chapter 62 (for woven apparel) or Chapter 63 (for other made-up textile articles like kitchen linen). For example, HSN 63079090 or sub-headings within 6211 might be applicable.

Therefore, when determining the HSN code for an apron, the material is the most significant factor.

Understanding the GST Rate on Aprons

The GST rates for aprons also depend on their material-based classification:

• For plastic aprons (Chapter 39): The GST rate is 18%. This rate applies to both aprons of polyurethane foam (39262021) and other plastic aprons (39262029). These rates were effective from November 15, 2017 (with an initial effect from July 1, 2017).
• For rubber aprons (Chapter 40): The GST rate is 18%. This rate applies to “Rubber Apron” under HSN 40159010 and has been effective since July 1, 2017.
• For leather aprons (Chapter 42): The GST rate is 18%. This rate applies to aprons made of leather or composition leather under HSN 42034010 and was effective from November 15, 2017 (with an initial effect from July 1, 2017).
• For textile aprons (e.g., cotton, polyester): While not explicitly in the provided data, textile aprons typically attract a GST rate of 12%. This generally applies to kitchen aprons and other fabric-based aprons.

Ensuring correct HSN classification and applying the appropriate GST rate for aprons is crucial for businesses to:

• Maintain Compliance: Adhere to Indian tax laws and avoid penalties.
• Accurate Pricing: Determine the correct selling price, including taxes.
• Smooth Trade: Facilitate proper customs procedures for imports and exports.

Always refer to the latest GST notifications or consult a tax professional for precise classification, especially for aprons with mixed materials or specialized functions.