WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
46.02 - Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah. - Of vegetable materials : - - Of bamboo 4602.12 - - Of rattan 4602.19 - - Other 4602.11 Subject to the exclusions specified in the General Explanatory Note to this Chapter, the heading covers : (i) articles made directly to shape fiom plaiting materials; (ii) articles made up from the already assembled products of headin 46.01, i.e., from plaits or similar products, or fiom the products bound together in paralle strands or woven in sheet form. The heading does not, however, cover finished articles of heading 46.01, that is, plaiting materials, plaits and similar products of plaiting materials, which have acquired the character of finished articles by reason of being bound together in parallel strands or woven, in sheet form (for example, mats, matting or screens) :see the Explanatory Note to heading 46.01, paragraph (B) (2); and t (iii) articles of loofah (gloves, pads, etc.) lined or not. Such articles include : (I) Baskets, panniers, hampers and basketware containers of all kinds, whether or not fitted with rollers or castors, including fish baskets, creels and fruit baskets. (2) Similar baskets or boxes of interlaced chipwood. But chipbaskets of non-interlaced chipwood are excluded (heading 44.15). (3) Travelling-bags and suitcases. (4) Handbags, shopping-bags and the like. (5) Lobster pots and similar articles; birdcages and beehives. (6) Trays, bottleholders, carpet-beaters, tableware, kitchenware and other household articles. (7) Millinery motifs and other fancy articles, other than those of heading 67.02. (8) Straw envelo s for bottles. These articles are mostly in the form of hollow cones of coarse straw or simi ar materials roughly laid parallel and bound together with yam or cord. P" (9) Mats made by assembling long plaits into squares, circles, etc., and binding them together with twine. Section X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
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) Wall coverings of heading 48.14; (b) Twine, cordage, ropes or cables, plaited or not (heading 56.07); (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 46.01, 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.