Chapter 96 - Miscellaneous manufactured articles

HS Code 96039000

Brooms, Brushes (Including Brushes Constituting Parts of Machines, Appliances or Vehicles), Hand-Operated Mechanical Floor Sweepers, Not Motorised, Mops and Feather Dusters; Prepared Knots and Tufts for Broom or Brush Making; Paint Pads and Rollers; Squeegees (Other Than Roller Squeegees) - Other

Official tariff item: Other

Current ICEGATE Duty Structure

Duty Component Rate
Basic Customs Duty (BCD) 20%
Agriculture Infrastructure and Development Cess (AIDC) 20%
Social Welfare Surcharge (SWS) 10% of BCD
Integrated GST (IGST) 18%

Source: ICEGATE Trade Guide on Imports. The table uses effective rates returned by ICEGATE where notification data is present. Actual payable duty can still depend on assessable value, preference claims, product-specific cesses, and shipment conditions.

Import Duty Calculator

Enter the assessable value (CIF value in rupees) to estimate the duty payable under HS 96039000 using the ICEGATE rates above.

This estimate applies the rates returned by the ICEGATE duty page, including effective notification rates and any listed safeguard rate represented above. It does not determine eligibility for preference claims, anti-dumping measures, or shipment-specific notification conditions.

Classification Note

Confirm the product's material, composition, function, and technical specifications against the complete ICEGATE tariff path before filing.

Common Customs Paperwork

  • Bill of Entry
  • Commercial Invoice
  • Packing List

These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.

Agency Checks To Verify

  • AS PER ITC HS POLICY;IMPORT OF ITEMS UNDER THIS CTI MAY BE SUBJECT TO ITC HS POLICY CONDT NO.1 OF CH 96.

Other Codes in Chapter 96

96032900 Grooming brushes (verify classification) Residual 96032900 line under the 96032 brush branch. Verify carefully because ICEGATE describes the parent branch as toilet brushes for use on the person. BCD 20% AIDC 20% IGST 18% 96151900 Combs (verify classification) Residual 96151900 line for combs. Verify carefully because ICEGATE describes the parent heading as combs, hair-slides, and similar articles. BCD 20% AIDC 20% IGST 5% 96011000 Worked Ivory and Articles of Ivory Official Indian tariff item 96011000 covers Worked ivory and articles of ivory. It falls under heading 9601 for WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING). BCD 10% AIDC 10% IGST 5% 96019010 Worked Tortoise-Shell and Articles Thereof Official Indian tariff item 96019010 covers Worked tortoise-shell and articles thereof. It falls under heading 9601 for WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING). BCD 10% AIDC 10% IGST 5% 96019020 Worked Mother-Of-Pearl and Articles Thereof Official Indian tariff item 96019020 covers Worked mother-of-pearl and articles thereof. It falls under heading 9601 for WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING). BCD 10% AIDC 10% IGST 5% 96019030 Worked Bone (Excluding Whale Bone) and Articles Thereof Official Indian tariff item 96019030 covers Worked bone (excluding whale bone) and articles thereof. It falls under heading 9601 for WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING). BCD 10% AIDC 10% IGST 5% 96019040 Worked Horn, Coral and Other Animal Carving Material and Articles Thereof Official Indian tariff item 96019040 covers Worked horn, coral and other animal carving material and articles thereof. It falls under heading 9601 for WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING). BCD 10% AIDC 10% IGST 5% 96019090 Worked Ivory, Bone, Tortoise-Shell, Horn, Antlers, Coral, Mother-Of-Pearl and Other Animal Carving Material, and Articles of These Materials (Including Articles Obtained By Moulding) - Other Official Indian tariff item 96019090 covers Other. It falls under heading 9601 for WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING). BCD 10% AIDC 10% IGST 5% 96020010 Worked Vegetable Carving Material and Articles Thereof Official Indian tariff item 96020010 covers Worked vegetable carving material and articles thereof. It falls under heading 9602 for WORKED VEGETABLE OR MINERAL CARVING MATERIAL AND ARTICLES OF THESE MATERIALS MOULDED OR CARVED ARTICLES OF WAX, OF STEARIN, OF NATURAL GUMS OR NATURAL RESINS OR OF MODELLING PASTES, AND OTHER MOULDED OR CARVED ARTICLES, NOT ELSEWHERE SPECIFIED OR INCLUDED; WORKED, UNHARDENED GELATIN (EXCEPT GELATIN OF HEADING 3503) AND ARTICLES OF UNHARDENED GELATIN. BCD 10% AIDC 10% IGST 18% 96020020 Moulded or Carved Articles of Wax, Stearin, Natural Gums and Resins and Other Moulded or Carved Articles Official Indian tariff item 96020020 covers Moulded or carved articles of wax, stearin, natural gums and resins and other moulded or carved articles. It falls under heading 9602 for WORKED VEGETABLE OR MINERAL CARVING MATERIAL AND ARTICLES OF THESE MATERIALS MOULDED OR CARVED ARTICLES OF WAX, OF STEARIN, OF NATURAL GUMS OR NATURAL RESINS OR OF MODELLING PASTES, AND OTHER MOULDED OR CARVED ARTICLES, NOT ELSEWHERE SPECIFIED OR INCLUDED; WORKED, UNHARDENED GELATIN (EXCEPT GELATIN OF HEADING 3503) AND ARTICLES OF UNHARDENED GELATIN. BCD 10% AIDC 10% IGST 18% 96020030 Gelatin Capsules, Empty Official Indian tariff item 96020030 covers Gelatin capsules, empty. It falls under heading 9602 for WORKED VEGETABLE OR MINERAL CARVING MATERIAL AND ARTICLES OF THESE MATERIALS MOULDED OR CARVED ARTICLES OF WAX, OF STEARIN, OF NATURAL GUMS OR NATURAL RESINS OR OF MODELLING PASTES, AND OTHER MOULDED OR CARVED ARTICLES, NOT ELSEWHERE SPECIFIED OR INCLUDED; WORKED, UNHARDENED GELATIN (EXCEPT GELATIN OF HEADING 3503) AND ARTICLES OF UNHARDENED GELATIN. BCD 10% AIDC 10% IGST 18% 96020040 Other Articles of Unhardened Gelatin Official Indian tariff item 96020040 covers Other articles of unhardened gelatin. It falls under heading 9602 for WORKED VEGETABLE OR MINERAL CARVING MATERIAL AND ARTICLES OF THESE MATERIALS MOULDED OR CARVED ARTICLES OF WAX, OF STEARIN, OF NATURAL GUMS OR NATURAL RESINS OR OF MODELLING PASTES, AND OTHER MOULDED OR CARVED ARTICLES, NOT ELSEWHERE SPECIFIED OR INCLUDED; WORKED, UNHARDENED GELATIN (EXCEPT GELATIN OF HEADING 3503) AND ARTICLES OF UNHARDENED GELATIN. BCD 10% AIDC 10% IGST 18%