HSN codes for toys, sports and games accessories

Posted on 10 June 2022 Category : HSN Codes for GST

HSN code CHAPTER-95

Toys, games and sports requisites; parts and accessories thereof

The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.

Notes:

1. This Chapter does not cover:

(a) Candles (HSN heading 3406 00 00);

(b) fireworks or other pyrotechnic articles of heading 3604 00 00;

(c) yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39,

HSN heading 4206 00 00 or Section XI;

(d) sports bags or other containers of HSN heading 4202 00 00, 4303 00 00 or 4304 00 00;

(e) sports clothing or fancy dress, of textiles, of Chapter 61 or 62;

(f) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;

(g) sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(h) walking-sticks, whips, riding-crops or the like (HSN heading 6602 00 00), or parts thereof (HSN heading 6603 00 00);

(i) unmounted glass eyes for dolls or other toys, of HSN heading 7018 00 00;

(j) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(k) bells, gongs or the like of HSN heading 8306 00 00;

(l) pumps for liquids (HSN heading 8413 00 00), filtering or purifying machinery and apparatus for liquids or gases (HSN heading 8421 00 00), electric motors (HSN heading 8501 00 00), electric transformers (heading 8504 00 00) or radio remote control apparatus (HSN heading 8526 00 00);

(m) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

(n) children’s bicycles (HSN heading 8712 00 00);

(o) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(p) spectacles, goggles or the like, for sports or outdoor games (HSN heading 9004 00 00);

(q) decoy calls or whistles (HSN heading 9208 00 00);

(r) arms or other articles of Chapter 93;

(s) electric garlands of all kinds (HSN heading 9405 00 00);

(t) racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material) or

(u) tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).

2. This Chapter includes articles in which natural or cultured pearls, precious or semiprecious stones (natural synthetic or reconstructed), precious metal or metal clad with precious metal constitutes only minor constituents.

3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

4. Subject to the provisions of Note 1, HSN heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of rule 3(b) of the General rules for Interpretation of this schedule, and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.

5.HSN Heading 9503 00 00 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., “pet toys’ (classification in their own appropriate heading).

HSN Code Description of goods

HSN code 9503 Tricycles, scooters, pedal cars and similar wheeled toys;

dolls’ carriages; dolls; other toys; reduced-size (“scale”)

models and similar recreational models, working or not;

puzzles of all kinds

9503 00 - Tricycles, scooters, pedal cars and similar
wheeled toys; dolls' carriages; dolls; other

toys; reduced-size (“scale”) models and

similar recreational models, working or not;

puzzles of all kinds:

HSN code 9503 00 10 Of wood

HSN code 9503 00 20 Of metal

HSN code 9503 00 30 Of plastics

HSN code 9503 00 90 Other

HSN code 9504 Video game consoles and machines articles of funfair,

table or parlour games, including pintables, billiards,

special tables for casino games and automatic bowling alley equipment

HSN code 9504 20 00 Articles and accessories for billiards of all kinds

HSN code 9504 30 00 Other games, operated by coins, bank notes (Paper currencies),

discs or other similar articles, other than bowling alley equipment:

HSN code 9504 40 00 Playing cards

9504 50 00 - Video game consoles and machines, other than
those of sub-heading 9504 30

HSN code 9504 90 Other

9504 90 10    ---    Chess set, all types
9504 90 20    ---    Carrom board, with or without coins and strikers
9504 90 90    ---    Other

HSN code 9505 Festive, carnival or other entertainment articles, including

conjuring tricks and novelty jokes

9505 10 00    -    Articles for Christmas festivities
9505 90    -    Other :
9505 90 10    ---    Magical equipments
9505 90 90    ---    Other

HSN code 9506 Articles and equipment for general physical exercise,

gymnastics, athletics, other sports (including table-tennis)

or out-door games, not specified or included elsewhere in

this chapter; swimming pools and paddling pools

    -    Snow-skis and other snow-ski equipment :
9506 11 00    --    Skis
9506 12 00    --    Ski-fastenings (ski-bindings)
9506 19 00    --    Other
    -    Water-skis, surf-boards, sailboards and other
        water-sport equipment :
9506 21 00    --    Sailboards
9506 29 00    --    Other
    -    Golf clubs and other golf equipment :
9506 31 00    --    Clubs, complete
9506 32 00    --    Balls
9506 39 00    --    Other
9506 40 00    -    Articles and equipment for table-tennis
    -    Tennis, badminton or similar rackets, whether or
        not strung :
9506 51 00    --    Lawn-tennis rackets, whether or not strung
9506 59    --    Other :
9506 59 10    ---    Squash or racketball badminton rackets,
        whether or not strung
9506 59 90    ---    Other
    -    Balls, other than golf balls and table-tennis balls :
9506 61 00    --    Lawn-tennis balls
9506 62    --    Inflatable :
9506 62 10    ---    Football
9506 62 20    ---    Volley ball
9506 62 30    ---    Basket ball
9506 62 90    ---    Other
9506 69    --    Other :
9506 69 10    ---    Hockey ball
9506 69 20    ---    Cricket ball
9506 69 30    ---    Golf ball
9506 69 40    ---    Rugby ball
9506 69 90    ---    Other
9506 70 00    -    Ice skates and roller skates, including skating
        boots with skates attached
    -    Other :
9506 91    --    Articles and equipment for general physical exercise,
        gymnastics or athletics :
9506 91 10    ---    Boxing equipment
9506 91 90    ---    Other
9506 99    --    Other :
9506 99 10    ---    Badminton shuttle cocks
9506 99 20    ---    Leg pads and bats for cricket
9506 99 30    ---    Shoulder pads for football
9506 99 40    ---    Hockey sticks and blades
9506 99 50    ---    Polo sticks including blades, shafts and heads
9506 99 60    ---    Sports net
9506 99 70    ---    Tennis and badminton racket pressures
9506 99 80    ---    Shin-guards and elbow or shoulders pads
        excluding those for football; waist, thigh and
        hip protective equipment
9506 99 90    ---    Other