UK Harmonised System · Section IX — Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork
Chapter 46 — Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
2 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.
Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
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](/chapters/54). 2. This chapter does not cover: a. wallcoverings of heading [4814](/headings/4814); b. twine, cordage, ropes or cables, plaited or not (heading [5607](/headings/5607)); c. footwear or headgear or parts thereof of Chapter [64](/chapters/64) or [65](/chapters/65); d. vehicles or bodies for vehicles of basketware (Chapter [87](/chapters/87)); or e. articles of Chapter [94](/chapters/94) (for example, furniture, luminaires and lighting fittings). 3. For the purposes of heading [4601](/headings/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.