Nylon HSN Code

Understanding the Nylon HSN Code Landscape

Nylon primarily falls under Chapter 54 of the HSN, which deals with “Man-made filaments; strip and the like of man-made textile materials,” and Chapter 59 for certain coated or industrial textile fabrics.

Here’s a breakdown based on the provided data:

• Nylon Filament Yarn (HSN 5402): This covers nylon in its basic yarn form, not yet woven into fabric.
  • High Tenacity Yarn of Nylon or Other Polyamides:
    • HSN 54021090 (“Other”) is specified with an 18% GST rate.
  • Textured Yarn of Nylon or Other Polyamides:
    • HSN 54023100 (measuring not more than 50 tex) also attracts an 18% GST rate.
  • Other Yarn, Single, Untwisted or with a twist not exceeding 50 turns per metre, of Nylon or Other Polyamides:
    • HSN 54024100 is subject to an 18% GST rate.
  • Generally, nylon filament yarn, in its various forms not put up for retail sale, attracts an 18% GST rate.
• Woven Fabrics of Nylon (HSN 5407): Once nylon filament yarn is woven into fabric, the classification shifts. These are primarily found under HSN 5407.
  • Woven Fabrics Obtained From High Tenacity Yarn of Nylon or Other Polyamides or of Polyesters:
    • This category includes various forms like bleached (e.g., 54071029 “Other”), printed (e.g., 54071041 “Parachute Fabrics”, 54071045 “Other Nylon And Polyamide Fabrics (Filament)”, 54071043 “Nylon Furnishing Fabrics”), and unbleached (e.g., 54071019 “Other Polyester Fabrics” – though this specific one is polyester, the main heading includes nylon). These typically have a 5% GST rate.
  • Other Woven Fabrics, Containing 85% or More By Weight Of Filaments Of Nylon Or Other Polyamides:
    • This includes varieties like dyed (e.g., 54074220 “Nylon Georgette”) and printed (e.g., 54074430 “Nylon Tafetta”, 54074490 “Other”). These also generally attract a 5% GST rate.
• Nylon for Industrial Use (HSN 5902): Specific industrial applications of nylon fabrics.
  • Tyre Cord Fabric of High Tenacity Yarn of Nylon or Other Polyamides, Polyesters or Viscose Rayon:
    • HSN 590210, 5902, 59029010 (Impregnated with Rubber), and 59022010 (Polyesters, Impregnated with Rubber) are listed with a 12% GST rate.
• Nylon in other forms (e.g., carpets, cordage):
  • Carpets of Nylon (HSN 57032020): Tufted carpets made of nylon or other polyamides (e.g., “100% Polyamide Tufted Velour, Cut Pile Or Loop Pile Carpet Mats With Jute, Rubber Latex Or Pu Foam Backing”) are under HSN 57032020 and attract a 12% GST rate.
  • Nylon Ropes/Cordage (HSN 5607): While not explicitly in the provided data, nylon ropes and similar cordage generally fall under HSN 5607, which covers “Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.” These typically attract a 12% GST rate. (Referenced from external search).

In summary, the HSN code and GST rate for nylon depend heavily on its form and processing stage. Nylon yarn generally attracts 18% GST, while woven nylon fabrics and certain specific industrial applications (like tyre cord fabric) or finished products (like carpets, ropes) typically fall under a 5% or 12% GST bracket. Always verify the specific sub-heading for precise classification.