HSN code · Customs Tariff of India · No longer a tariff item
39232990 is no longer a tariff item in the Customs Tariff of India. The Finance Act 2026, Fourth Schedule, replaced tariff item 3923 29 90 (“Other”) with effect from 1 May 2026; 2 lines under sub-heading 3923 29 now take its place. The lines, and how to choose between them, are below.
Status of this code
Not a tariff item in the current Customs Tariff of India
The change
The Finance Act schedule that replaced the line, with its date, and what is in force now.
In the CBIC edition as on 30 June 2024 of the Customs Tariff of India, tariff item 3923 29 90 read Other
, under heading 3923 (“Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics”).
The Act substituted the tariff lines (“in Chapter 39, in heading 3923, for tariff item 3923 29 90 and the entries relating thereto, the following shall be substituted”). 3923 29 90 is not among the lines it inserted, so the code stopped being a tariff item on 1 May 2026.
The 2 lines listed below share the goods. Each has its own GST rate entries, shown on its page.
Where the goods went
2 tariff items of the Customs Tariff of India share the goods of 39232990. Grouped as the tariff prints them. All sit under sub-heading 3923 29 (“Of other plastics”) of heading 3923.
3923 29 913923 29 99Each line is quoted from the Customs Tariff of India as printed. These lines are listed by code and wording only.
Choosing a line
Match your goods to the official wording. Only the Customs Tariff's own words are used below; nothing is added to them.
Biodegradable→
3923 29 91Other(goods of this group not named in another line) →
3923 29 99Pick the line whose wording names your goods.
A line reading “Other” takes the goods of its group that no other line in the group names. Specific lines come before “Other”.
GST rates are not repeated here: each current code's page shows its own GST rate entries.
About this page
The old line and its wording are taken from the CBIC edition as on 30 June 2024. The change is the Finance Act 2026, Fourth Schedule, with effect from 1 May 2026. The current lines are taken from the Customs Tariff with the Finance Act changes applied.
This is reference information on a code that is no longer a tariff item. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff re-opens this page for an update.
Still see 39232990 on an old invoice, or not sure which current line to use? Use the WhatsApp button on this page or call +91 945 945 6700 and tell us which goods you are looking at.