FININ2MIN CUSTOMS · GUIDE

Customs Tariff Chapters 01–97 — complete HSN chapter index

A legal navigation map from tariff Section to Chapter, heading, subheading and 8-digit Indian tariff item

Reviewed by CA Nikhil Gupta · Updated 5 October 2026

Classification route: identify the goods as imported → read the relevant Section and Chapter Notes → apply GRI 1 → use later GRIs only when required → reach the Indian 8-digit tariff item → separately test the effective BCD notification, SWS/AIDC/IGST or cess, origin preference, import policy and trade-remedy measures.

How to use the 97-chapter index

The First Schedule is hierarchical. A chapter title is a navigation aid, not the final legal classification. The legal result is driven by heading and subheading wording together with Section Notes, Chapter Notes, Subheading Notes and the General Rules for Interpretation. This is especially important for parts, mixtures, composite goods, incomplete goods, sets and products described in trade by names that do not match tariff terminology.

Chapter 77 is deliberately reserved. It contains no operative commodity heading; no importer should create or infer a Chapter 77 tariff item merely because there is a numerical gap between Chapters 76 and 78. The complete live Finin2min map therefore retains Chapter 77 as a reserved explanatory page while keeping the statutory chapter sequence intact.

The Finance Act/Budget 2026 made substantial First Schedule changes, including new tariff items and tariffisation of effective BCD rates with split effective dates. The Union Budget 2026 customs memorandum states that many tariffisation/new-line changes took effect from 1 May 2026. Always preserve the material-date tariff extract rather than relying on an undated HSN list.

Chapter guides

Chapters 01–97, including reserved Chapter 77.

Tariff Sections

Use the Section layer to identify binding Note architecture before heading selection.

GRI guides

Finin2min separates GRI 2(a)/(b), 3(a)/(b)/(c) and 5(a)/(b) for practical research.

2026 current-law controls

Statutory schedule: use the Customs Tariff Act First Schedule as amended for the transaction date.
Effective BCD: Notification 45/2025-Customs superseded Notification 50/2017-Customs and several other exemption notifications; later amendments must be checked.
Import policy: DGFT ITC(HS) Schedule I is a separate legal layer. A tariff code can exist while the import is free, restricted, prohibited or subject to a policy condition.
Origin: preferential duty requires the relevant trade agreement, rules of origin, proof of origin and Customs Act/CAROTAR compliance; tariff classification alone does not prove preference.
Trade remedies: anti-dumping, countervailing and safeguard measures are product/country/exporter/date specific and require the operative customs notification.

Section I — Live animals; animal products

Chapters 01–05. Read the Section Notes before descending to Chapter and heading level; they can include inclusion rules, exclusions, definitions and cross-chapter priority rules that override a purely commercial description.

Section II — Vegetable products

Chapters 06–14.

Section III — Animal, vegetable or microbial fats and oils; prepared edible fats; waxes

Chapters 15–15.

Chapter 15 — Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and nicotine products

Chapters 16–24.

Section V — Mineral products

Chapters 25–27.

Section VI — Products of the chemical or allied industries

Chapters 28–38.

Section VII — Plastics and articles thereof; rubber and articles thereof

Chapters 39–40.

Section VIII — Raw hides and skins; leather, furskins and related articles

Chapters 41–43.

Section IX — Wood and articles of wood; cork; plaiting materials

Chapters 44–46.

Section X — Pulp, paper, paperboard and printed matter

Chapters 47–49.

Section XI — Textiles and textile articles

Chapters 50–63.

Section XII — Footwear, headgear, umbrellas, prepared feathers and related articles

Chapters 64–67.

Section XIII — Articles of stone, plaster, cement, ceramics and glass

Chapters 68–70.

Section XIV — Natural/cultured pearls, precious stones/metals, jewellery and coin

Chapters 71–71.

Chapter 71 — Natural or cultured pearls; precious stones; precious metals; jewellery; imitation jewellery; coin

Section XV — Base metals and articles of base metal

Chapters 72–83.

Section XVI — Machinery and mechanical appliances; electrical equipment and parts

Chapters 84–85.

Section XVII — Vehicles, aircraft, vessels and associated transport equipment

Chapters 86–89.

Section XVIII — Optical/medical/precision instruments, clocks and musical instruments

Chapters 90–92.

Section XIX — Arms and ammunition; parts and accessories

Chapters 93–93.

Chapter 93 — Arms and ammunition; parts and accessories thereof

Section XX — Miscellaneous manufactured articles

Chapters 94–96.

Section XXI — Works of art, collectors’ pieces and antiques

Chapters 97–97.

Chapter 97 — Works of art, collectors’ pieces and antiques

Primary-source trail

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