Guilherme Rambo, 9to5Mac:

In case you want to protect your $349 HomePod from accidental damage, you’ll be able to get AppleCare+ coverage for $39.

And:

The coverage includes AirPort products and “adds up to two incidents of accidental damage from handling for HomePod, each subject to a $39 service fee”.

As with all other AppleCare+ packages, it doesn’t cover cosmetic damage that doesn’t affect the functionality of the device.

Good to know.