📲 Mobile and electronics
HS Code for Phone Case in India: Plastic Cover vs Wallet Case Codes
By Abhishek Sadashiv · 16 years of experience in global logistics · Updated 5 October 2026 · 4 min read
Usual HS code for phone case (import)
3926 90 99
Other articles of plastics. Most TPU, silicone and hard plastic back covers are filed here; flip and wallet cases can differ.
Phone cases are one of the easiest products to start importing: light, cheap, endless designs, and a huge market on Amazon, Flipkart and Meesho. They're also a product where the "right" code honestly depends on what the case is made of and how it's built.
Here's how I'd think about it.
The usual HS code: 3926 90 99
| Level | Code | Description |
|---|---|---|
| Chapter | 39 | Plastics and articles thereof |
| Heading | 3926 | Other articles of plastics |
| Subheading | 3926 90 | Other |
| Tariff item | 3926 90 99 | Other |
Most phone cases sold in India are back covers made of TPU, silicone or hard polycarbonate. They're moulded plastic articles that clip onto the phone. In Indian practice, these are commonly filed under 3926 90 99, the residual line for other articles of plastics. Silicone counts as a plastic for this purpose.
Why not 8517 79 (phone parts)?
This is the mix-up I see most. Because a case is made for one phone model, importers sometimes declare it as a part of the phone under 8517. But a case isn't a part. The phone works perfectly without it. It's an accessory made of plastic (or leather or fabric), and it's classified by its material and form.
The more genuine debate is with 4202. That heading covers cases and similar containers, including articles normally carried in the pocket or handbag. Flip covers, wallet cases with card slots, and pouches look much more like "containers", and they're often classified under 4202 by material: plastic or textile outer surface, or leather. Some customs authorities abroad put even plain back covers in 4202, so this is a line to confirm for your exact design.
Not sure which line your phone case falls under?
Describe it or snap a photo. EximSetu asks the 2–4 questions that change the code, then gives the 8-digit HS code with reasoning, the duty in rupees and the compliance checklist.
Check my phone case →What decides the final code
- Simple back cover (TPU, silicone, polycarbonate): usually 3926 90 99 in Indian practice.
- Flip, folio or wallet case: points towards 4202, by the outer material.
- Leather or PU leather outer surface: 4202 lines for leather or composition leather.
- Fabric pouches and sleeves: 4202 with textile outer surface.
- Cases with batteries, keyboards or electronics built in: classified by the electronic function, not as a plain case.
- Tempered glass screen protectors: a different chapter entirely (glass, Chapter 70).
How import duty is worked out
Duty is calculated on the assessable value (CIF in rupees): Basic Customs Duty, then the Social Welfare Surcharge on that duty, then IGST on the total. Chapter 39 and Chapter 42 don't always carry the same duty, which is exactly why the code matters. Check the current rate for your line on the day you file.
Phone cases are low value per piece, so freight can be a big share of cost. The landed cost calculator shows the real per-piece figure.
Compliance checklist for phone cases
| Requirement | Status | What it means |
|---|---|---|
| BIS registration | 🟢 Not required | Plain phone cases aren't on the BIS CRS list. Battery cases are a different story. |
| WPC approval | 🟢 Not required | No radio in a plain case. |
| Legal Metrology | 🔴 For retail packs | Importer name and address, MRP, net quantity and customer care details on the pack. |
| Brand and design rights | 🟠 Check | Cases printed with brand logos or licensed characters can be stopped under IPR rules. Only import designs you have the right to sell. |
| Plastic packaging EPR | 🟠 Check | If you sell in plastic packaging, check your obligations under the Plastic Waste Management Rules. |
🔴 Mandatory · 🟠 Check · 🟢 Not required
Mistakes that cost importers money
- Declaring cases as phone parts under 8517.
- Using one code for a mixed shipment of back covers, flip cases and leather wallets.
- Importing cases with brand logos that the seller has no rights to. These can be detained.
- Ignoring freight when pricing cheap cases for marketplaces.
My advice
Split your invoice by case type: back covers on one line, flip and wallet cases on another, leather separately. That keeps the classification honest and makes any query easy to answer. If you're unsure about a design, check it before the order, not at the port.
Get the exact code and duty for your phone case
Every variant is different. Answer 2–4 questions and get the 8-digit code with reasoning, duty in rupees and the compliance checklist in minutes.
Check my phone case free →Written by
16 years of experience in global logistics
Built EximSetu after 16 years in global logistics, watching shipments get held, reassessed or delayed because of a wrong HS code or a missed compliance step. Every guide here is written from that experience, for the people who actually move cargo.
Frequently asked questions
▸What is the HS code for a mobile phone case in India?
Plastic, TPU and silicone back covers are commonly filed under 3926 90 99. Flip, wallet and leather cases can fall under heading 4202 instead.
▸Is a phone case classified as a mobile phone part?
Usually not. A case isn't needed for the phone to work, so it's classified by its material and form, not under 8517.
▸Do phone cases need BIS certification in India?
Plain phone cases are not on the BIS Compulsory Registration list. Cases with built-in batteries or electronics need separate checks.
▸What is the HS code for a leather or flip phone cover?
Flip, folio and leather cases look more like containers and are often classified under heading 4202, by the outer material. Check your exact design.
Related HS codes
🎧 Full guide: Importing Consumer Electronics into India: HS Codes, Duty, BIS and WPC →This page is general information, not legal advice. The usual code can change with the exact product, and rates and rules change by notification. Always confirm for your exact product with your customs broker or the official notification.