Cotton knitted gloves HSN Code

Understanding the HSN Code for Cotton Knitted Gloves

Cotton knitted gloves are a staple in many industries and households, valued for their comfort, breathability, and versatility. For businesses involved in the manufacturing, import, export, or sale of these gloves in India, precise Goods and Services Tax (GST) compliance hinges on correctly identifying their Harmonized System of Nomenclature (HSN) code. The good news is that the HSN system provides clear classifications for these common textile products.

Identifying the Cotton Knitted Gloves HSN Code

Cotton knitted gloves primarily fall under Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted. This chapter specifically deals with garments and accessories made through the knitting or crocheting process.

Here’s the direct HSN code for cotton knitted gloves from the data:

• Gloves, Mittens And Mitts, Knitted Or Crocheted – Other : Of Cotton: HSN 61169200. This code explicitly covers knitted or crocheted gloves made from cotton, and it carries a 12% GST rate, effective from July 1, 2017.

Additionally, the data highlights a general category for knitted or crocheted gloves with a conditional lower rate:

• Gloves, Mittens And Mitts, Knitted Or Crocheted (Sale Value Not Exceeding Rs 1000 Per Piece): HSN 6116. This general heading suggests that if the sale value of any knitted or crocheted glove (including cotton) does not exceed Rs 1000 per piece, it might be eligible for a 5% GST rate, effective from July 1, 2017. This is a crucial detail for businesses dealing in more affordable cotton knitted gloves.

The distinction is important: while HSN 61169200 specifically identifies “of cotton” gloves, the broader HSN 6116 (without sub-classification) applies a value-based rate which could override the higher rate if the condition is met.

Distinguishing from Other “Knitted” or “Cotton” HSNs

The data also lists various other items that are either “knitted” or “of cotton,” but are distinct from cotton knitted gloves:

• Impregnated, Coated Or Covered Gloves (HSN 61161000): These are knitted or crocheted gloves that have been further treated with plastics or rubber, indicating a specialized function, likely for industrial use. They also have a 12% GST rate.
• Other Knitted or Crocheted Gloves (e.g., of Wool or Other Textile Materials): HSN 61169100 (Of Wool or Fine Animal Hair) and HSN 61169990 (Of Other Textile Materials: Other), and HSN 61169910 (Of Artificial Fibres) are for gloves made of different materials, but still knitted. They maintain a 12% GST rate.
• Other Knitted/Crocheted Apparel (HSN 6110, 6111, 6114, 6105, 6109): These codes cover other knitted garments made of cotton, such as jerseys, pullovers, babies’ garments, shirts, and T-shirts. All these generally attract a 12% GST rate.
• Gloves, Mittens And Mitts – Not Knitted Or Crocheted (HSN 62160010): This is for gloves made of cotton but not knitted or crocheted, falling under Chapter 62: “Articles of apparel and clothing accessories, not knitted or crocheted.” These also have a 12% GST rate. This highlights the importance of the manufacturing process in HSN classification.
• Rubberised Cotton Fabrics (HSN 59069110 and 59069920): These are textile fabrics that have been rubberized, either knitted or not, and fall under Chapter 59. They have a 12% GST rate.
• Other Made Up Textile Articles (Chapter 63): HSNs like 63024030 (Table Linen, Knitted or Crocheted: Of Cotton), 630492 (Not Knitted Or Crocheted, Of Cotton), 63021010 (Bed Linen, Knitted or Crocheted: Of Cotton), and 63049260 (Towels) cover other finished cotton textile products for household use. They are generally at 12% GST.

In summary, for cotton knitted gloves, the primary HSN code is 61169200 with a 12% GST rate. However, if the sale value per piece does not exceed Rs 1000, the broader HSN 6116 allows for a 5% GST rate. It’s crucial for businesses to identify both the material and the manufacturing process (knitted vs. not knitted) for accurate HSN classification.