Patch Cord HSN Code

Understanding the Patch Cord HSN Code: A Comprehensive Guide

Patch cords are the unsung heroes of modern connectivity, facilitating connections in everything from home entertainment setups to complex data centers. These seemingly simple cables, fitted with connectors on both ends, play a crucial role in transmitting data, audio, and video signals. However, classifying them for GST (Goods and Services Tax) purposes in India can be intricate due to the varying types and applications. This blog will shed light on the HSN (Harmonised System of Nomenclature) codes for patch cords based on their nature and use.

The Patch Cord HSN Classifications

The HSN code for a patch cord primarily depends on its function, the material it’s made from, and whether it’s an electrical conductor or an optical fiber cable.

Electrical Patch Cords: The Most Common Classification (HSN 8544)

The vast majority of patch cords, particularly those used in networking (Ethernet, LAN), audio, and video, fall under Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound reproducers, and parts and accessories of such articles.

Within this chapter, the key heading is 8544: “Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.”

For patch cords, which are always “fitted with connectors,” the relevant subheadings are:

• 854442: “Electric conductors, for a voltage <= 1,000 V, insulated, fitted with connectors.” This is the most common and appropriate category for many networking (Ethernet, Cat5e, Cat6, Cat6a) and general-purpose audio/video patch cords.
  • 85444292: “Plastic insulated of a kind used in telecommunication.” This HSN is frequently cited for networking patch cords (e.g., Cat 6 patch cords, Cat6 wire, patch cables). The GST rate is typically 18%.
  • 85444299: “Other” electric conductors, insulated, fitted with connectors, for voltage <= 1,000V. This is a common HSN for various audio/video patch cords (e.g., RCA, 3.5mm jack cables) and other general-purpose copper patch cords not specifically for telecommunications. The GST rate is typically 18%.
  • 85444220: “Plastic insulated conductors for <= 1000V fitted with connectors.” This can also apply to various types of patch cords including networking. The GST rate is typically 18%.
• 854470: “Optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.” This specifically covers fiber optic patch cords.
  • 85447090: “Others” under optical fiber cables. This is the common HSN for fiber optic patch cords (e.g., LC-LC, SC-SC fiber patch cords). The GST rate is typically 18%.

Other Relevant “Cord” Classifications (Generally NOT for Patch Cords)

The provided data also includes several other HSN codes that contain the term “cord” but are generally not applicable to the typical “patch cord” used for connectivity in electronics or networking:

• Chapter 40: Rubber and articles thereof (e.g., Vulcanised Rubber Thread And Cord – 4007, 40070020, 40070010, 40070090). These refer to raw or semi-finished rubber cords used in manufacturing, not pre-assembled electrical or optical cables with connectors. The GST rates vary (12% or 18%).
• Chapter 56: Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof (e.g., Twine, Cordage, Ropes And Cables, and Rubber Thread And Cord, Textile Covered – 56075030, 56075020, 56049000, 5604). These describe heavy-duty ropes, twines, or textile-covered rubber threads, typically for industrial or specific textile applications, and not electrical/optical patch cords. The GST rate is generally 12%.
• Chapter 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use (e.g., Tyre Cord Fabric – 5902, 59029010, 59022010, 59021010, 59029090, 59023090). These refer to fabrics used in tire manufacturing, not connectivity cables. The GST rate is 12%.
• Chapter 37: Photographic or cinematographic goods (e.g., Cinematographic Film, Exposed And Developed – “Patch Prints” – 37069051, 37061062). This refers to film prints with “patch prints” (likely referring to spliced sections or logos on film), completely unrelated to electrical or optical patch cords. The GST rate is 12%.