Chapter 46 covers products made by plaiting, including plaiting materials and articles made from vegetable materials, man-made fibers, etc., such as mats, baskets, and wickerwork. This chapter is divided into two headings: 4601 for plaiting materials and plaiting articles, and 4602 for other plaiting articles. The chapter notes clarify the scope of this chapter and exclude articles classified primarily by material (e.g., plaiting articles of textile materials are classified in Chapter 56 or Chapter 63) as well as finished products such as furniture. This chapter emphasizes the plaiting process, i.e., interlacing, weaving, braiding, etc., to make products from strips, bands, threads, and similar materials. Heading 4601 covers plaiting materials and articles made by plaiting, including plaiting materials of vegetable materials (such as bamboo strips, rattan, willow, etc.) and plaiting articles made therefrom (such as mats, baskets, etc.). This heading is further subdivided into several subheadings, distinguished by the type of material (vegetable materials, man-made fibers, etc.) and the form of the product (plaiting materials, plaiting articles). 460110 specifically refers to plaiting materials of vegetable materials, i.e., strips, bands, etc., for plaiting not made into specific articles, which are the raw materials for subsequent plaiting articles. The first 2 digits 46 represent Chapter 46 (plaiting materials and plaiting articles). The 3rd-4th digits 01 represent heading 4601, i.e., plaiting materials and plaiting articles. The 5th-6th digits 10 represent subheading 460110, i.e., plaiting materials of vegetable materials. This subheading only includes plaiting materials made from vegetable materials (such as bamboo, rattan, willow, grass, etc.), i.e., strips, bands, sheets, etc., made by plaiting, braiding, or similar processes, for further plaiting or direct use. Note: if vegetable materials are only simply cut, polished, etc., without plaiting, they are classified in Chapter 14 or other chapters; if already made into specific articles (such as baskets), they are classified in 4602. The goods are plaiting materials of vegetable materials, i.e., strips, bands, etc., made from vegetable materials by a plaiting process, not made into specific articles. Therefore, they are classified in 460110, not 4602 (plaiting articles) or Chapter 14 (other vegetable products). The key differences are: Have they undergone a plaiting process? Have they been made into specific articles? If only simply processed without plaiting, they may be classified in Chapter 14; if already plaited into articles, they are classified in 4602.

Product Name: The specific name of the declared commodity, such as "bamboo plaiting strips," "rattan plaiting bands," etc. It should accurately reflect the material and form of the commodity. Material: Detailed description of the type of vegetable material, such as bamboo, rattan, willow, grass, reed, etc., and whether other materials are mixed in. Processing Method: Description of the plaiting process, such as "hand plaited," "machine plaited," "braided," etc., and whether it has been dyed, painted, or otherwise treated. Specifications and Dimensions: Declare the width, thickness, length, etc., of the material, such as "width 5mm, thickness 2mm, length 10m." Use: Explain the final use of the plaiting material, such as "for making baskets," "for furniture weaving," etc. Brand: If there is a brand, declare the brand name; if no brand, write "None." Model: If there is a model, declare it; if no model, write "None." Customs declaration example: Product Name: Bamboo plaiting strips Material: Bamboo Processing Method: Machine plaited, undyed Specifications and Dimensions: Width 5mm, thickness 2mm, length 100m Use: For making bamboo baskets Brand: None Model: None HS Code: 4601100000 Declaration Elements: 1. Product Name: Bamboo plaiting strips; 2. Material: Bamboo; 3. Processing Method: Machine plaited; 4. Specifications: Width 5mm, thickness 2mm, length 100m; 5. Use: Making bamboo baskets; 6. Brand: None; 7. Model: None. Failing to specify the type of vegetable material, making it impossible to determine the subheading. Confusing plaiting materials with plaiting articles, mistakenly classifying in 4602. Ignoring the processing method; simply cut vegetable materials should be classified in Chapter 14.

The core criteria for classification are: 1. Whether the material is a vegetable material; 2. Whether it has undergone a plaiting process; 3. Whether it has been made into a specific article. If it is a vegetable material and has been plaited but not made into a specific article (such as strips, bands), it is classified in 460110; if it has been made into an article (such as a basket), it is classified in 4602; if only simply processed without plaiting, it is classified in Chapter 14. In addition, attention should be paid to the exclusion clauses in the chapter notes and subheading notes. 4602 Plaiting articles: 4602 covers finished products made from plaiting materials, such as baskets, mats, etc.; while 460110 is the plaiting material itself, not made into finished products. 1401 Vegetable materials (simply processed): 1401 covers unplaited vegetable materials, such as bamboo strips, rattan, etc., only simply cut or polished; if plaited, they are classified in 460110. 5607 Plaiting materials of textile materials: 5607 covers plaiting materials of man-made fibers and other textile materials, while 460110 is limited to vegetable materials. 6305 Plaiting articles of textile materials: 6305 covers plaiting articles of textile materials, such as bags; while 460110 is plaiting materials of vegetable materials, not articles. Is the material a vegetable material? Has it undergone a plaiting process? Has it been made into a specific article? Is it mixed with other materials? Does it comply with the exclusion clauses in the chapter notes?

How to determine whether a vegetable material has been plaited? Plaiting refers to forming a continuous structure by interlacing, braiding, etc., strips, bands, and similar materials. If the material has only been cut, polished, bent, etc., without forming an interlaced structure, it is not considered plaited. For example, if bamboo strips are only cut into strips without weaving, they are classified in Chapter 14; if already woven into braids, they are classified in 460110. What is the main difference between 460110 and 4602? 460110 is plaiting materials of vegetable materials, i.e., strips, bands, etc., for further plaiting, not made into specific articles; 4602 is plaiting articles, such as baskets, mats, and other finished products. The difference lies in whether they have been made into specific articles. If the plaiting material is used directly but not made into an article, it is still classified in 460110. If the plaiting material is mixed with man-made fibers, how should it be classified? If vegetable materials are mixed and plaited with man-made fibers, classification should be based on the predominant material. If vegetable materials predominate, it may still be classified in 460110; if man-made fibers predominate, it is classified in 5607. Specific reference should be made to the chapter notes and General Rules for the Interpretation of the Harmonized System. How should the processing method be described in the declaration? The plaiting method should be described in detail, such as "hand plaited," "machine plaited," "braided," etc., and whether it has been dyed, painted, or otherwise treated. For example: "Machine plaited, undyed" or "Hand braided, varnished." How to inquire about the tax rate for 460110? Tax rates may change. It is recommended to check the latest tax rates through the official website of the General Administration of Customs, China International Trade Single Window, or consult a customs broker. Typically, information such as HS code, country of origin, and trade mode is required. How should cross-border e-commerce sales of bamboo plaiting strips be declared? Cross-border e-commerce declarations require commodity information, including product name, material, processing method, specifications, use, etc. HS code 4601100000 is recommended. If it is a finished product, use 4602. Note that platforms may require detailed declaration elements. What are common classification errors? Common errors include: mistakenly classifying plaiting materials as articles (4602); mistakenly classifying simply processed vegetable materials as plaiting materials (460110); ignoring material mixtures; failing to provide processing methods, etc. It is recommended to carefully check the chapter notes and subheading notes. How to confirm whether a vegetable material belongs to Chapter 46? Chapter 46 covers plaiting materials and articles, but the chapter notes exclude certain items, such as textile articles classified primarily by material. If vegetable materials have been plaited, they are generally classified in Chapter 46; if not plaited, they may be classified in Chapter 14. It is recommended to refer to the Import and Export Tariff and its notes.