Foam HSN Code

Understanding the Foam HSN Code: A Comprehensive Guide

Foam, a versatile material available in numerous forms and compositions, plays a crucial role in countless products, from furniture to apparel. For businesses dealing with foam in India, understanding its Harmonized System Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rates is essential for accurate classification and compliance. This blog will help you navigate the complexities of foam HSN codes based on its material and application.

Classifying Foam Under HSN

The HSN code for “foam” is not singular; rather, it depends entirely on the type of foam (e.g., polyurethane, latex, mineral) and the article it constitutes or is a part of. Based on the provided data, we can categorize foam as follows:

• Polyurethane Foam in Plastic Articles: A significant portion of the data relates to “Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914” which are specifically “Of Polyurethane Foam.” These articles fall under Chapter 39 (Plastics and articles thereof). This includes a wide array of products:
  • Aprons (HSN 39262021)
  • Hangers (HSN 39269061)
  • Beads (HSN 39264021)
  • Fittings for furniture/coachwork (HSN 39263010)
  • Lasts, EVA/grape sheets for soles/heels (HSN 39269031)
  • Bangles (HSN 39264011)
  • Table and other household decorative articles (HSN 39264041)
  • Plastic stickers for garments (HSN 39262031)
  • Plastic/nylon tipped hammers, insulating liners (HSN 39269071)
  • Office or school supplies (HSN 39261091, 39261011)
  • Other articles of apparel and clothing accessories (HSN 39262091)
  • Decorative sheets (HSN 39264051)
  • General “Other” polyurethane foam articles (HSN 39269091)
• Foamed Mineral Materials: This category, falling under Chapter 68 (Articles of stone, plaster, cement, asbestos, mica or similar materials), includes various mineral-based foams used for insulation:
  • “Foamed Slag And Similar Expanded Mineral Materials” (HSN 68069000, 68062000). This also encompasses slag wool, rock wool, and similar mineral wools.
• Latex Foam Sponge: If the foam is specifically “Latex Foam Sponge,” it is classified under Chapter 40 (Rubber and articles thereof).
  • HSN 40082930 specifies “Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Non-Cellular Rubber : Other : Latex Foam Sponge.”
• PU Foam Backing in Carpets: When polyurethane (PU) foam is used as a backing for carpets, the classification follows the carpet itself, under Chapter 57 (Carpets and other textile floor coverings).
  • “100% Polypropylene Carpet Mats With Jute, Rubber, Latex Or Pu Foam Backing” (HSN 57033020, 57033920)
  • “100% Polyamide Tufted Velour, Cut Pile Or Loop Pile Carpet Mats With Jute, Rubber Latex Or Pu Foam Backing” (HSN 57032020)

Understanding the GST Rates for Foam Products

The GST rates for foam and foam-containing products vary depending on their specific classification:

• Polyurethane Foam in Plastic Articles (Chapter 39): All the listed articles made of polyurethane foam under HSN 3926 consistently attract an 18% GST rate. This rate has been effective from November 15, 2017, for most, with some like bangles (39264011) effective from July 1, 2017.
• Foamed Mineral Materials (Chapter 68): Foamed slag and similar expanded mineral materials (HSN 68069000, 68062000) are subject to an 18% GST rate, effective from July 1, 2017.
• Latex Foam Sponge (Chapter 40): Latex foam sponge (HSN 40082930) also attracts an 18% GST rate, effective from July 1, 2017.
• PU Foam Backing in Carpets (Chapter 57): Carpets with PU foam backing (HSN 57033020, 57032020, 57033920) are generally subject to a 12% GST rate. This rate became effective from October 13, 2017, for specific types, or July 1, 2017, for others. This lower rate reflects the classification of the finished carpet product rather than the foam component itself.

In summary, while many foam-related products fall under an 18% GST slab, specific finished goods like carpets with foam backing might have a different rate based on their primary classification.