Polyurethane foam HSN Code

The Versatile World of Polyurethane Foam

Polyurethane foam is a marvel of modern chemistry, found in an astonishing array of products, from comfortable furniture cushioning to insulation, automotive parts, and even specialized apparel. For businesses manufacturing, trading, or utilizing polyurethane foam in their products in India, understanding its Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The key takeaway is that the HSN for polyurethane foam is not a single code for the raw material, but rather for the articles made from it, with a consistent GST rate.

Polyurethane Foam: An Article of Plastics

The HSN system classifies polyurethane foam primarily based on its nature as a polymer of plastics. Therefore, articles made from polyurethane foam generally fall under HSN Chapter 39, which covers “Plastics and articles thereof.”

The provided data consistently points to a single overarching classification for a wide variety of items made “Of Polyurethane Foam”:

• Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914: This broad heading, specifically HSN 3926, encompasses numerous finished articles made from plastics, including those where polyurethane foam is the primary material.

Within HSN 3926, the specific sub-codes differentiate based on the type of article being made from polyurethane foam. The data provides a comprehensive list of such articles:

• Articles of Apparel and Clothing Accessories (Including Gloves, Mittens And Mitts):
  • Aprons: 39262021
  • Plastic Stickers for Garments: 39262031
  • Other: 39262091
• Statuettes and Other Ornamental Articles:
  • Beads: 39264021
  • Bangles: 39264011
  • Table And Other Household Articles (Including Hotel And Restaurant) For Decoration: 39264041
  • Decorative Sheets: 39264051
  • Statuettes: 39264031
  • Other: 39264091
• Fittings for Furniture, Coach Work Or The Like: 39263010
• Office Or School Supplies:
  • Office Supplies Of A Kind Classified As Stationery Other Than Pins, Clips, And Writing Instruments: 39261011
  • Other: 39261091
• Other Miscellaneous Articles:
  • Hangers: 39269061
  • Lasts, With Or Without Steel Hinges; Eva And Grape Sheets For Soles And Heels; Welts: 39269031
  • Plastic Or Nylon Tipped Hammers; Insulating Liner Of Nylon, HDPE: 39269071
  • Retroreflective Sheeting Of Other Than Of Heading 3920: 39269051
  • Couplers, Packing Rings, O Rings And The Like: 39269021
  • General “Other”: 39269091

Consistent GST Rate: Almost without exception, all these articles made “Of Polyurethane Foam” under HSN 3926 consistently attract an 18% GST rate. While many effective dates are listed as November 15, 2017, they generally reference back to an original effective date of July 1, 2017, indicating a stable rate.