According to a report from 9to5Mac, it seems that AppleCare+ for the HomePod will be priced at $39. This coverage will also include Apple’s AirPort products (which hasn’t been refreshed in a while), and will “adds up to two incidents of accidental damage from handling for HomePod, each subject to a $39 service fee”.
As per typical AppleCare+ packages, this price of $39 will not cover any damage to the surface of the speaker that doesn’t affect its functionality. This means that any scratches or dents that appear on your HomePod is pretty much on you and something you’ll have to live with. The HomePod has recently been confirmed for a release on the 9th of February, with pre-orders kicking off on the 26th of January.
It will be released in a handful of markets at the start, and presumably it will find its way to other parts of the world soon enough.