Heading · Chapter 44 · Section IX, Wood and articles of wood
HS 4421Wood and articles of wood; wood charcoal: other articles of wood
- Customs duty
- 10%
- 26 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 4421 10 00 | Clothes hangers | 10% | 0%, 5% or 18% | kg |
| 4421 20 00 | Coffins | 10% | 0%, 5% or 18% | kg |
| 4421 91 | Of bamboo | 10% | 0%, 5% or 18% | kg |
| 4421 99 | Other | 10% | 0%, 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 26 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 23 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 306 | Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 163 | Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware | 18% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 124 | Deities made of stone, marble or wood | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 292 | The following goods, namely: - b. Cement Bonded Particle Board; c. Jute Particle Board; d. Rice Husk Board; e. Glass-fibre Reinforced Gypsum Board (GRG) f. Sisal-fibre Boards; g. Bagasse Board; and h. Cotton Stalk Particle Board i. Particle/fibre board manufactured from agricultural crop residues | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 293 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 164 | Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 12% or 18% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 9/2025-Integrated Tax (Rate); 10/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4421 | Other articles of wood | — | — |
| 442101 | Handicraft/Artware of wood | 1.9% | — |
| 442199 | Others | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 23 tariff items
China: the same goods (4421)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 14 expired under 4421. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 4421.10.00.10 | Wooden clothes hangers, of ramin拉敏木制木衣架 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABEFPQ |
| 4421.10.00.20 | Wooden clothes hangers, of endangered wood濒危木制木衣架 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | FEABPQ |
| 4421.10.00.90 | Wooden clothes hangers木衣架 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 4421.91.10.20 | Endangered wild bamboo skewers, round sticks, ice cream sticks, tongue depressors and similar disposable products濒危野生竹制圆签、圆棒、冰果棒、压舌片及类似一次性制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEPQ |
| 4421.91.10.90 | Other bamboo skewers, round sticks, ice cream sticks, tongue depressors and similar disposable articles其他竹制圆签、圆棒、冰果棒、压舌片及类似一次性制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 4421.91.90.10 | Other endangered bamboo products, not elsewhere specified or included其他未列名的濒危竹制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEPQ |
| 4421.91.90.90 | Other articles of bamboo, n.e.s.其他未列名的竹制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 4421.99.10.10 | Ramin wood skewers, rods, ice cream sticks, tongue depressors and similar disposable articles拉敏木制圆签、圆棒、冰果棒、压舌片及类似一次性制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | FEABPQ |
| 4421.99.10.20 | Endangered wood skewers, dowels, ice cream sticks, tongue depressors and similar disposable products濒危木制圆签、圆棒、冰果棒、压舌片及类似一次性制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | FEABPQ |
| 4421.99.10.90 | Other wooden skewers, rods, ice cream sticks, tongue depressors and similar disposable articles其他木制圆签、圆棒、冰果棒、压舌片及类似一次性制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABPQ |
| 4421.99.90.90 | Other articles of wood, n.e.s.未列名的木制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous4420Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94One level upChapter 44Wood and articles of wood; wood charcoalNext4501Natural cork, raw or simply prepared, waste cork; crushed, granulated or gound cork
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.