HSN 59039010 specifically identifies textile fabrics that are impregnated, coated, covered, or laminated with plastics, specifically those made of cotton, and not falling under heading 5902. This Harmonized System of Nomenclature (HSN) code is crucial for classifying goods in international trade and taxation.
Understanding HSN Codes
The Harmonized System of Nomenclature (HSN) is a globally recognized system for classifying traded products. Developed by the World Customs Organization (WCO), it provides a multi-digit code for every product, enabling uniform classification worldwide. This standardization simplifies customs procedures, international trade statistics, and the levy of taxes like Goods and Services Tax (GST) in many countries.
Each digit in an HSN code carries specific meaning, progressively narrowing down the product category:
- First Two Digits (Chapter): Indicate the broad category or chapter of goods.
- Next Two Digits (Heading): Specify a more detailed heading within that chapter.
- Subsequent Digits (Sub-heading, Tariff Item): Provide further granular detail, often specifying material, type, or specific characteristics.
Breakdown of HSN 59039010
Let's dissect HSN 59039010 to understand its precise meaning:
| HSN Segment | Description | Meaning |
|---|---|---|
| 59 | Chapter 59 | Relates to "Textile fabrics, impregnated, coated, covered or laminated; textile articles of a kind suitable for industrial use." |
| 03 | Heading 5903 | Refers to "Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902." |
| 90 | Sub-heading 5903.90 | Categorizes products as "Other" within heading 5903, meaning they don't fall into specific sub-categories like those for polyvinyl chloride (PVC) or polyurethane. |
| 10 | Tariff Item 5903.90.10 | Specifies the material as "Of cotton." |
Therefore, HSN 59039010 distinctly points to cotton-based textile fabrics that have undergone a process of impregnation, coating, covering, or lamination with plastics, excluding those covered under HSN 5902 (which typically relates to tire cord fabric of high tenacity yarn of nylon or other polyamides, polyesters, or viscose rayon).
Practical Applications and Examples
This HSN code is vital for manufacturers, exporters, and importers dealing with specific types of textile goods. Products falling under HSN 59039010 could include:
- Coated Cotton Fabrics for Rainwear: Cotton textiles treated with a plastic layer for water resistance.
- Laminated Cotton for Bags: Cotton fabrics with a thin plastic film for durability and structure in tote bags or backpacks.
- Impregnated Cotton for Industrial Use: Cotton materials with plastic additives for enhanced strength or specific industrial applications.
- Automotive Interior Fabrics: Cotton textiles coated for wear resistance and aesthetics in vehicle interiors.
- Home Furnishing Fabrics: Certain upholstery or curtain materials made of cotton with a plastic coating for stain resistance or stiffness.
Accurate HSN classification ensures correct duty and tax assessment, streamlines customs clearance, and helps avoid potential legal or financial penalties associated with misdeclaration. Businesses dealing with these specific fabric types must ensure their product categorization aligns precisely with this HSN code.
