Leather gloves HSN Code : Applicability, HSN Code and GST Rate on Leather gloves

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Articles of <strong>leather</strong>; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)	Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Other : Mittens And Mitts	42032930	18%	–	15/11/2017 – 1/07/2017	–
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Other : Other Gloves	42032920	18%	–	15/11/2017 – 1/07/2017	–
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves	42032110	12%	–	15/11/2017 – 1/07/2017	–
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Other : Gloves For Use In Industry	42032910	18%	–	15/11/2017 – 1/07/2017	–
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Mittens And Mitts	42032120	18%	–	15/11/2017 – 1/07/2017	–
Gloves Specially Designed For Use In Sports	4203	12%	–	01/07/2017	–
Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Other Clothing Accessories : Semi-Chrome Grain Garments	42034020	18%	–	15/11/2017 – 1/07/2017	–
Rubber and articles thereof	Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other	40151900	18%	–	01/07/2017	–
Articles of iron or steel	Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other	73239190	18%	–	01/07/2017	–
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other	73239490	18%	–	01/07/2017	–
Aluminium and articles thereof	Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A	76152010	12%	–	15/11/2017 – 1/07/2017	–
Raw hides and skins (other than furskins) and <strong>leather</strong>	Composition Leather With A Basis Of Leather Or Leather Fiber, In Slabs, Sheets Or Strip, Whether Or Not In Rolls; Parings And Other Waste Of Leather Or Of Composition Leather, Not Suitable For The Manufacture Of Leather Articles; Leather Dust, Powder And	41152010	12%	–	15/11/2017	–
Chamois (Including Combination Chamois) Leather; Patent Leather And Patent Laminated Leather ; Metallised Leather – Chamois (Including Combination Chamois) Leather	41141000	12%	–	15/11/2017	–
Leather Further Prepared After Tanning Or Crusting, Including Parchment-Dressed Leather, Of Other Animals, Without Wool Or Hair On, Whether Or Not Split, Other Than Leather Of Heading 4114 – Of Goats Or Kids	41131000	12%	–	15/11/2017	–
Plastics and articles thereof	Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam	39262021	18%	–	15/11/2017 1/07/2017	–
Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Foot	39269049	18%	–	15/11/2017 1/07/2017	–
Footwear, gaiters and the like; parts of such articles	Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe: All Leather, Open Toe:Others	64032029	18%	–	01/07/2017	–
Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots	64031200	18%	–	01/07/2017	–
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Machinery For Preparing, Tanning Or Working Hides, Skins Or Leather Or For Making Or Repairing Footwear Or Other Articles Of Hides, Skins Or Leather, Other Than Sewing Machines – Machinery For Making Or Repairing Footwear	84532000	18%	–	01/07/2017	–
Articles of apparel and clothing accessories, not knitted or crocheted	Gloves, Mittens And Mitts – Gloves, Mittens And Mitts : Of Cotton	62160010	12%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Articles of <strong>leather</strong>; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Other : Mittens And Mitts

42032930

18%

–

15/11/2017 – 1/07/2017

–

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Other : Other Gloves

42032920

18%

–

15/11/2017 – 1/07/2017

–

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Gloves

42032110

12%

–

15/11/2017 – 1/07/2017

–

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Other : Gloves For Use In Industry

42032910

18%

–

15/11/2017 – 1/07/2017

–

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Gloves, Mittens And Mitts : Specially Designed For Use In Sports : Mittens And Mitts

42032120

18%

–

15/11/2017 – 1/07/2017

–

Gloves Specially Designed For Use In Sports

4203

12%

–

01/07/2017

–

Articles Of Apparel And Clothing Accessories, Of Leather Or Of Composition Leather – Other Clothing Accessories : Semi-Chrome Grain Garments

42034020

18%

–

15/11/2017 – 1/07/2017

–

Rubber and articles thereof

Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other

40151900

18%

–

01/07/2017

–

Articles of iron or steel

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other

73239190

18%

–

01/07/2017

–

73239490

18%

–

01/07/2017

–

Aluminium and articles thereof

Table, Kitchen Or Other Household Articles And Parts Thereof, Of Aluminium; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium- Sanitary Ware And Parts Thereof : Sanitary Ware Of A

76152010

12%

–

15/11/2017 – 1/07/2017

–

Raw hides and skins (other than furskins) and <strong>leather</strong>

Composition Leather With A Basis Of Leather Or Leather Fiber, In Slabs, Sheets Or Strip, Whether Or Not In Rolls; Parings And Other Waste Of Leather Or Of Composition Leather, Not Suitable For The Manufacture Of Leather Articles; Leather Dust, Powder And

41152010

12%

–

15/11/2017

–

Chamois (Including Combination Chamois) Leather; Patent Leather And Patent Laminated Leather ; Metallised Leather – Chamois (Including Combination Chamois) Leather

41141000

12%

–

15/11/2017

–

Leather Further Prepared After Tanning Or Crusting, Including Parchment-Dressed Leather, Of Other Animals, Without Wool Or Hair On, Whether Or Not Split, Other Than Leather Of Heading 4114 – Of Goats Or Kids

41131000

12%

–

15/11/2017

–

Plastics and articles thereof

Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam

39262021

18%

–

15/11/2017 1/07/2017

–

Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Foot

39269049

18%

–

15/11/2017 1/07/2017

–

Footwear, gaiters and the like; parts of such articles

Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Footwear With Outer Soles Of Leather, And Uppers Which Consist Of Leather Straps Across The Instep And Around The Big Toe: All Leather, Open Toe:Others

64032029

18%

–

01/07/2017

–

Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Sports Footwear : Ski-Boots, Cross-Country Ski Footwear And Snowboard Boots

64031200

18%

–

01/07/2017

–

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Machinery For Preparing, Tanning Or Working Hides, Skins Or Leather Or For Making Or Repairing Footwear Or Other Articles Of Hides, Skins Or Leather, Other Than Sewing Machines – Machinery For Making Or Repairing Footwear

84532000

18%

–

01/07/2017

–

Articles of apparel and clothing accessories, not knitted or crocheted

Gloves, Mittens And Mitts – Gloves, Mittens And Mitts : Of Cotton

62160010

12%

–

01/07/2017

–

Understanding the Leather Gloves HSN Code

Leather gloves are more than just a fashion statement; they serve various purposes, from industrial protection to sporting performance. Under India’s GST (Goods and Services Tax) regime, the specific HSN (Harmonized System of Nomenclature) code for “leather gloves” depends on their intended use, material composition, and even if they are part of a broader category like sports equipment. This blog post will break down the “Leather Gloves HSN Code” to help you accurately classify and tax these items.

Understanding HSN Codes for Leather Gloves

The primary classification for leather gloves falls under Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). This chapter specifically details various types of gloves made of leather or composition leather.

Gloves, Mittens, and Mitts of Leather or Composition Leather:
- 42032930: This covers “Other: Mittens And Mitts” of leather or composition leather. The GST rate is 18%.
- 42032920: This is for “Other: Other Gloves” of leather or composition leather, meaning general-purpose leather gloves not specifically for sports or industry. The GST rate is 18%.
- 42032110: This HSN code is for Gloves Specially Designed For Use In Sports. The GST rate is 12%.
- 42032910: This is for Gloves For Use In Industry, made of leather or composition leather. The GST rate is 18%.
- 42032120: This covers Mittens And Mitts Specially Designed For Use In Sports. The GST rate is 18%.
- 420312%: This appears as a broader heading for “Gloves Specially Designed For Use In Sports.” The GST rate is 12%.

It’s important to note the distinction in GST rates for sports-specific leather gloves (12%) versus general or industrial leather gloves (18%).

Other “Glove” Related HSN Codes (Not Leather)

While our focus is on leather, the provided data also touches upon other types of gloves, highlighting the importance of material in HSN classification:

Chapter 40: Rubber and articles thereof
- 40151900: This covers “Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other.” The GST rate is 18%.
Chapter 73: Articles of iron or steel
- 73239190: This includes “Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other.” The GST rate is 18%.
- 73239490: This covers “Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Iron (Other Than Cast Iron) Or Steel, Enamelled : Other.” The GST rate is 18%.
Chapter 76: Aluminium and articles thereof
- 76152010: This includes “Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Aluminium; Sanitary Ware And Parts Thereof, Of Aluminium – Sanitary Ware And Parts Thereof : Sanitary Ware Of A Kind Used For Domestic Purposes.” The GST rate is 12%.
Chapter 39: Plastics and articles thereof
- 39262021: This HSN code covers “Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam.” The GST rate is 18%.
Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted
- 62160010: This is for “Gloves, Mittens And Mitts – Gloves, Mittens And Mitts : Of Cotton.” The GST rate is 12%.

These examples demonstrate that the term “gloves” itself is insufficient for HSN classification; the material is a key differentiator.

FAQs

What is the HSN code for general-purpose leather gloves?

The HSN code for general-purpose leather gloves is 42032920.

What is the GST rate for leather gloves used in industry?

Leather gloves for industrial use (HSN 42032910) have an 18% GST rate.

What HSN code applies to leather mittens for sports?

Leather mittens for sports are covered by HSN code 42032120.

Is there a specific HSN code for cotton gloves?

Yes, cotton gloves are classified under HSN code 62160010.

When did the GST rates for most leather gloves become effective?

Most GST rates for leather gloves became effective on 15/11/2017 and 01/07/2017.

What is the GST rate for pot scourer “gloves” made of iron or steel?

Pot scourer “gloves” of iron or steel (e.g., HSN 73239190) have an 18% GST rate.

Leather gloves HSN Code

Understanding the Leather Gloves HSN Code

Understanding HSN Codes for Leather Gloves

Other “Glove” Related HSN Codes (Not Leather)

HSN Code of similar products

FAQs

What is the HSN code for general-purpose leather gloves?

What is the GST rate for leather gloves used in industry?

What HSN code applies to leather mittens for sports?

Is there a specific HSN code for cotton gloves?

When did the GST rates for most leather gloves become effective?

What is the GST rate for pot scourer “gloves” made of iron or steel?