The HSN (Harmonized System of Nomenclature) code for shoe covers falls under heading 3926 if they are made of plastics. This heading covers various articles of plastics and other materials of headings 3901 to 3914.
Here’s a breakdown:
- 39: Plastics and articles thereof
- 26: Other articles of plastics and articles
of other materials of headings 3901 to 3914
Specifically, shoe covers made of plastics can
be classified under:
- 3926.90: Other articles of plastics and articles
of other materials of headings 3901 to 3914, not elsewhere specified or
included.
For GST purposes in India, the GST rate for
plastic articles classified under HSN code 3926.90 is generally 18%.
