39ChapterSection VII

HSN Chapter 39: Plastics And Articles Thereof

26 headings, and the 40 codes in this chapter that people search for, each with its full classification.

About Chapter 39

Chapter 39 of the Harmonized System of Nomenclature (HSN) is titled “Plastics and articles thereof”. It is part of Section VII, Plastics & Rubber, together with Chapter 40 (rubber and articles thereof).

The chapter is divided into 26 headings, from 3901 (polymers of ethylene, in primary forms) to 3926 (other articles of plastics and articles of other materials of headings 3901 to 3914). The headings with the most codes that people search for are other articles of plastics and articles of other materials of headings 3901 to 3914 (3926), polyacetals, other polyethers and epoxide resins, in primary forms (3907), other plates, sheets, film, foil and strip, of plastics (3921), plastic plates, sheets and film (3920) and articles for the conveyance or packing of goods, of plastics (3923).

Note 1 defines “plastics” for the whole tariff: the materials of headings 3901 to 3914 that can be formed, by moulding, casting, extruding, rolling or another process, into shapes they keep once the external influence is removed. It also counts vulcanised fibre as plastics.

Every heading is listed below. Under each are the codes that have their own page on Laabam One, 40 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.

Every code in this chapter begins with 39: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.

No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.

Sources: ITC(HS) Chapter 39, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).

Headings in Chapter 39

  1. 3901Polymers Of Ethylene, In Primary Forms

  2. 3902Polymers Of Propylene Or Of Other Olefins, In Primary Forms

  3. 3903Polymers Of Styrene, In Primary Forms

  4. 3904Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms

  5. 3905Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms

  6. 3906Acrylic Polymers In Primary Forms

  7. 3907Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms

  8. 3908Polyamides In Primary Forms

  9. 3909Amino-Resins, Phenolic Resins And Polyurethanes, In Primary Forms

  10. 3910Silicones In Primary Forms

  11. 3911Petroleum Resins, Coumarone-Indene Resins, Polyterpenes, Polysulphides

  12. 3912Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms

  13. 3913Natural Polymers And Modified Natural Polymers, Not Elsewhere Specified Or Included, In Primary Forms

  14. 3914Ion–Exchangers Based On Polymers Of Headings 3901 To 3913, In Primary Forms

  15. 3915Waste, Parings And Scrap, Of Plastics

  16. 3916Monofilament Of Which Any Cross-Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes

  17. 3917Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics

  18. 3918Floor Coverings Of Plastics, Whether Or Not Selfadhesive, In Rolls Or In The Form Of Tiles

  19. 3919Self-Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls

  20. 3920Plastic Plates, Sheets And Film

  21. 3921Other Plates, Sheets, Film, Foil And Strip, Of Plastics

  22. 3922Baths, Shower-Baths, Sinks, Wash-Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware

  23. 3923Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics

  24. 3924Tableware, Kitchenware, Other Household Articles And Hygienic Or Toilet Articles, Of Plastics

  25. 3925Builders' Ware Of Plastics, Not Elsewhere Specified Or Included

  26. 3926Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914

HSN Chapter 39 — FAQs

What does HSN Chapter 39 cover?

Chapter 39 covers plastics and articles thereof. It is part of Section VII, Plastics & Rubber.

How many headings are there in HSN Chapter 39?

26, numbered 3901 to 3926. Every heading's four digits begin with 39.

Does this page give the GST rate for Chapter 39 goods?

No. GST rates were revised in September 2025, and a rate is shown only once it has been checked against the CBIC rate notifications. Find the code here, then confirm its current rate there.

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