Subheading · Chapter 51 · Section XI, Textiles and textile articles

HS 5109 10Yarn of wool or fine animal hair, put up for retail sale: containing 85% or more by weight of wool or of fine animal hair

Wool, fine or coarse animal hair; horsehair yarn and woven fabric

Customs duty
10%
2 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
5109 10 10Hoisery wool10%5%kg
5109 10 90Other10%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 2 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 329Yarn of wool or of animal hair5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
5109Yarn of wool or fine animal hair, put up for retail sale——
510901Grey4.5%Rs. 61.7 per Kg
510902Dyed3.3%Rs. 50 per Kg

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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 5109 10, and China's below.

China: the same goods (5109 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 5109 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
5109.10.11.00Yarn of cashmere, put up for retail sale零售用山羊绒纱线6%MFN rate (no APTA concession on this line)6%13%13%None
5109.10.19.00Other fine animal hair yarn, put up for retail sale零售用其他动物细毛纱线6%MFN rate (no APTA concession on this line)6%13%13%None
5109.10.90.00Yarn of wool, for retail sale零售用羊毛纱线6%MFN rate (no APTA concession on this line)6%13%13%None
  • 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.

Every Chinese code in full

5109.10.11Yarn of cashmere, containing >= 85% by weight of cashmere, put up for retail sale

5109.10.11.00Yarn of cashmere, put up for retail sale零售用山羊绒纱线

Cashmere content by weight 85% or more按重量计山羊绒含量≥85%

Unit
kg
MFN import duty
6%
Provisional import duty
None
General import duty
80%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Kind (wool, etc.)种类(羊毛等)
  • 3.For retail sale or not是否供零售用
  • 4.Ingredient content成分含量
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 5109101100999Yarn of cashmere, for retail sale (containing 85% or more by weight of cashmere)零售用山羊绒纱线(按重量计山羊绒含量≥85%)

5109.10.19Other yarn of fine animal hair, containing ≥ 85% by weight of fine animal hair, put up for retail sale

5109.10.19.00Other fine animal hair yarn, put up for retail sale零售用其他动物细毛纱线

Containing 85% or more by weight of fine animal hair按重量计其他动物细毛含量≥85%

Unit
kg
MFN import duty
6%
Provisional import duty
None
General import duty
80%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Kind (wool, etc.)种类(羊毛等)
  • 3.For retail sale or not是否供零售用
  • 4.Ingredient content成分含量
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 5109101900999Other fine animal hair yarn, for retail sale (>=85% fine animal hair by weight)零售用其他动物细毛纱线(按重量计其他动物细毛含量≥85%)

5109.10.90Yarn of wool, ≥ 85% by weight, put up for retail sale

5109.10.90.00Yarn of wool, for retail sale零售用羊毛纱线

Containing by weight ≥ 85% of wool按重量计羊毛含量≥85%

Unit
kg
MFN import duty
6%
Provisional import duty
None
General import duty
80%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Kind (wool, etc.)种类(羊毛等)
  • 3.For retail sale or not是否供零售用
  • 4.Ingredient content成分含量
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 5109109000999Yarn of wool, put up for retail sale (containing >= 85% by weight of wool)零售用羊毛纱线(按重量计羊毛含量≥85%)

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

Previous5107 20Containing less than 85% by weight of woolOne level up5109Yarn of wool or fine animal hair, put up for retail saleNext5110 00Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale

Sources

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.