EU tariff chapter 46

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK. 2 headings and 23 eight-digit codes, with conventional duty rates from free to 4.7 per cent.

Notes

1. In this chapter, the expression ‘plaiting materials’ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

2. This chapter does not cover:

(a) wallcoverings of heading 4814;

(b) twine, cordage, ropes or cables, plaited or not (heading 5607);

(c) footwear or headgear or parts thereof of Chapter 64 or 65;

(d) vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).

3. For the purposes of heading 4601, the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

Headings and duty rates

Heading 4601

Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens):

CN codeDescriptionConventional dutySupplementary unit
Mats, matting and screens of vegetable materials:
4601 21Of bamboo:
4601 21 10Of plaits or similar products of plaiting materials3.7 %
4601 21 90Other2.2 %
4601 22Of rattan:
4601 22 10Of plaits or similar products of plaiting materials3.7 %
4601 22 90Other2.2 %
4601 29Other:
4601 29 10Of plaits or similar products of plaiting materials3.7 %
4601 29 90Other2.2 %
Other:
4601 92Of bamboo:
4601 92 05Plaits and similar products of plaiting materials, whether or not assembled into stripsFree
Other:
4601 92 10Of plaits or similar products of plaiting materials3.7 %
4601 92 90Other2.2 %
4601 93Of rattan:
4601 93 05Plaits and similar products of plaiting materials, whether or not assembled into stripsFree
Other:
4601 93 10Of plaits or similar products of plaiting materials3.7 %
4601 93 90Other2.2 %
4601 94Of other vegetable materials:
4601 94 05Plaits and similar products of plaiting materials, whether or not assembled into stripsFree
Other:
4601 94 10Of plaits or similar products of plaiting materials3.7 %
4601 94 90Other2.2 %
4601 99Other:
4601 99 05Plaits and similar products of plaiting materials, whether or not assembled into strips1.7 %
Other:
4601 99 10Of plaits or similar products of plaiting materials4.7 %
4601 99 90Other2.7 %

Heading 4602

Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah:

CN codeDescriptionConventional dutySupplementary unit
Of vegetable materials:
4602 11 00Of bamboo3.7 %
4602 12 00Of rattan3.7 %
4602 19Other:
4602 19 10Straw envelopes for bottles1.7 %
4602 19 90Other3.7 %
4602 90 00Other4.7 %

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