Heading · Chapter 51 · Section XI, Textiles and textile articles
HS 5105Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments)
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
- Customs duty
- 2.5% to 10%
- 7 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3% to 38%
- On Indian goods
Codes under this heading
6 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 |
|---|---|---|---|---|
| 5105 10 00 | Carded wool | 10% | 5% | kg |
| 5105 21 00 | Combed wool in fragments | 10% | 5% | kg |
| 5105 29 | Other | 2.5% to 10% | 5% | kg |
| 5105 31 00 | Of Kashmir (cashmere) goats | 10% | 5% | kg |
| 5105 39 00 | Other | 10% | 5% | kg |
| 5105 40 00 | Coarse animal hair, carded or combed | 10% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 7 tariff items: 2.5% to 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: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 328 | Wool and fine or coarse animal hair, carded or combed | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-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 |
|---|---|---|---|
| 5105 | Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) | — | — |
| 510501 | Wool tops | 3.5% | Rs. 34 per Kg |
| 510599 | Others | 1.5% | — |
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: 7 tariff items
China: the same goods (5105)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 15 in force under 5105. 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 |
|---|---|---|---|---|---|---|
| 5105.10.00.01 | Carded wool粗梳羊毛 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | tABPQ |
| 5105.10.00.90 | Carded wool粗梳羊毛 | 38%MFN rate (no APTA concession on this line) | 38% | 13% | 13% | ABPQ |
| 5105.21.00.01 | Combed wool slivers精梳羊毛片毛 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | tABPQ |
| 5105.21.00.90 | Combed wool slivers精梳羊毛片毛 | 38%MFN rate (no APTA concession on this line) | 38% | 13% | 13% | ABPQ |
| 5105.29.00.01 | Wool tops and other combed wool羊毛条及其他精梳羊毛 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | tABPQ |
| 5105.29.00.90 | Wool tops and other combed wool羊毛条及其他精梳羊毛 | 38%MFN rate (no APTA concession on this line) | 38% | 13% | 13% | ABPQ |
| 5105.31.00.00 | Combed fine hair of Kashmir goats已梳喀什米尔山羊的细毛 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABPQ |
| 5105.39.10.10 | Combed hair of endangered rabbits已梳濒危兔毛 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABFEPQ |
| 5105.39.10.90 | Other combed rabbit hair其他已梳兔毛 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABPQ |
| 5105.39.21.00 | Other combed dehaired cashmere其他已梳无毛山羊绒 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABPQ |
| 5105.39.29.00 | Other combed cashmere其他已梳山羊绒 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABPQ |
| 5105.39.90.10 | Other fine hair of endangered wild animals, combed其他已梳濒危野生动物细毛 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABEFPQ |
| 5105.39.90.90 | Other combed fine animal hair其他已梳动物细毛 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABPQ |
| 5105.40.00.10 | Other coarse hair of endangered wild animals, combed其他已梳濒危野生动物粗毛 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | FEABPQ |
| 5105.40.00.90 | Other combed coarse animal hair其他已梳动物粗毛 | 5%MFN rate (no APTA concession on this line) | 5% | 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
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.