Chapter 46 covers various products made by plaiting, including mats, baskets, furniture, etc., plaited from vegetable materials, man-made fibers, plastics, etc. This chapter is mainly divided according to plaiting methods and materials, distinct from Chapter 44 wood products, Chapter 63 textile products, etc. The core feature is the 'plaiting' process, i.e., forming strips, bands, filaments, etc., by interweaving, braiding, twisting, etc. Heading 4601 includes mats, baskets, furniture, etc., made by plaiting, using materials including vegetable materials (such as bamboo, rattan, grass, willow, etc.), man-made fibers, plastics, etc. However, this chapter does not include mats woven from textile materials (such as cotton, flax) (classified under Chapter 63) or paper mats (classified under Chapter 48). Under 4601, subheadings are further divided by material and use. The first 2 digits '46' represent Chapter 46: Plaiting products and baskets, etc. The 3rd-4th digits '01' represent heading 4601: Mats, baskets, furniture, etc., made by plaiting. The 5th-6th digits '20' represent subheading 460120: Mats and similar articles of vegetable materials. Therefore, the full code 460120 means: Mats and similar articles plaited from vegetable materials. Note that this subheading does not further distinguish specific plant species, but must be distinguished from mats of man-made fibers or plastics (usually classified under other subheadings of 4601). The product is a mat plaited from vegetable materials (such as grass, bamboo, rattan, willow, etc.), meeting the definition of plaiting products in Chapter 46. It has not undergone textile processes, so it is not a textile mat of Chapter 63; the material is vegetable, so it is not a mat of plastics or man-made fibers (classified under other subheadings of 4601). Therefore, it is classified under 460120.
Chapter
Chapter 46 covers various products made by plaiting, including mats, baskets, furniture, etc., plaited from vegetable materials, man-made fibers, plastics, etc. This chapter is mainly divided according to plaiting methods and materials, distinct from Chapter 44 wood products, Chapter 63 textile products, etc. The core feature is the 'plaiting' process, i.e., forming strips, bands, filaments, etc., by interweaving, braiding, twisting, etc.
Heading
Heading 4601 includes mats, baskets, furniture, etc., made by plaiting, using materials including vegetable materials (such as bamboo, rattan, grass, willow, etc.), man-made fibers, plastics, etc. However, this chapter does not include mats woven from textile materials (such as cotton, flax) (classified under Chapter 63) or paper mats (classified under Chapter 48). Under 4601, subheadings are further divided by material and use.
Digit Breakdown
The first 2 digits '46' represent Chapter 46: Plaiting products and baskets, etc. The 3rd-4th digits '01' represent heading 4601: Mats, baskets, furniture, etc., made by plaiting. The 5th-6th digits '20' represent subheading 460120: Mats and similar articles of vegetable materials. Therefore, the full code 460120 means: Mats and similar articles plaited from vegetable materials. Note that this subheading does not further distinguish specific plant species, but must be distinguished from mats of man-made fibers or plastics (usually classified under other subheadings of 4601).
Classification Basis
The product is a mat plaited from vegetable materials (such as grass, bamboo, rattan, willow, etc.), meeting the definition of plaiting products in Chapter 46. It has not undergone textile processes, so it is not a textile mat of Chapter 63; the material is vegetable, so it is not a mat of plastics or man-made fibers (classified under other subheadings of 4601). Therefore, it is classified under 460120.
📝 Declaration Elements
Product Name: Fill in the specific name of the product, such as 'grass mat', 'bamboo mat', 'rattan mat', etc., which must be consistent with the actual product. Material: Specify in detail the vegetable materials used for plaiting, such as 'rush', 'bamboo strips', 'rattan', 'corn husk', etc. Processing Method: Describe the plaiting process, such as 'handwoven', 'machine woven', 'plain weave', etc. Specifications and Dimensions: Fill in the length, width, thickness, etc., of the mat, and the unit (e.g., centimeters). Brand: If there is a brand, fill in the brand name; if no brand, fill in 'None'. Use: Explain the use of the mat, such as 'floor covering', 'decoration', 'packaging', etc. Packaging Specifications: Fill in the quantity per box, packaging method, etc., such as '10 pieces/box, carton packaging'. Product Name: Rush grass mat; Material: Rush; Processing Method: Handwoven; Specifications and Dimensions: 180cm×90cm×0.5cm; Brand: None; Use: Floor covering; Packaging Specifications: 20 pieces/box, carton packaging. Misclassifying vegetable material mats under Chapter 63 textile mats, leading to incorrect codes. Material description not specific, only writing 'vegetable materials' without specifying the type. Processing method mistakenly written as 'machine woven', actually plaiting, causing classification disputes.
Product Name
Fill in the specific name of the product, such as 'grass mat', 'bamboo mat', 'rattan mat', etc., which must be consistent with the actual product.
⚠️ Generally filling in 'mat' without specifying the specific material and type.
Material
Specify in detail the vegetable materials used for plaiting, such as 'rush', 'bamboo strips', 'rattan', 'corn husk', etc.
⚠️ Only writing 'vegetable materials' without specifying the type, leading to classification disputes.
Processing Method
Describe the plaiting process, such as 'handwoven', 'machine woven', 'plain weave', etc.
⚠️ Mistakenly writing 'machine woven', easily confused with textile mats.
Specifications and Dimensions
Fill in the length, width, thickness, etc., of the mat, and the unit (e.g., centimeters).
⚠️ Omitting dimensions or units, affecting customs valuation and statistics.
Brand
If there is a brand, fill in the brand name; if no brand, fill in 'None'.
⚠️ Brand inconsistent with the actual product, or omitted.
Use
Explain the use of the mat, such as 'floor covering', 'decoration', 'packaging', etc.
⚠️ Vague description of use, such as 'household', not specific enough.
Packaging Specifications
Fill in the quantity per box, packaging method, etc., such as '10 pieces/box, carton packaging'.
Misclassifying vegetable material mats under Chapter 63 textile mats, leading to incorrect codes.
Material description not specific, only writing 'vegetable materials' without specifying the type.
Processing method mistakenly written as 'machine woven', actually plaiting, causing classification disputes.
🎯 Classification Logic
The core basis for classification is: 1) The material is vegetable material (such as grass, bamboo, rattan, willow, etc.); 2) The processing method is plaiting (interweaving, braiding, etc.), not textile (machine woven, knitted); 3) The product is mats and similar articles. Also note that if the mat has undergone special treatment (such as plastic coating, covering), it may affect classification. 460121 Bamboo mats: Also mats of vegetable materials, but the material is bamboo, while 460120 is other vegetable materials (such as grass, rattan). 460122 Rattan mats: Material is rattan, distinguished from 460120 (other vegetable materials), must be selected based on actual material. 460129 Mats of other vegetable materials: If the mat is made of a mixture of multiple vegetable materials, it may be classified under this subheading, while 460120 is for a single vegetable material. 630491 Textile mats: Processing method is textile (machine woven), material is textile fibers, different from plaiting process. 460219 Baskets, etc., of other vegetable materials: Product is baskets and other containers, not mats, different use and shape. Is the material vegetable material? Is the processing method plaiting rather than textile? Is the product a mat or similar article? Has it undergone treatment such as plastic coating that changes classification? Is it confused with Chapter 63 textile mats?
Basis
The core basis for classification is: 1) The material is vegetable material (such as grass, bamboo, rattan, willow, etc.); 2) The processing method is plaiting (interweaving, braiding, etc.), not textile (machine woven, knitted); 3) The product is mats and similar articles. Also note that if the mat has undergone special treatment (such as plastic coating, covering), it may affect classification.
Confused Codes：
460121 - Bamboo mats
Also mats of vegetable materials, but the material is bamboo, while 460120 is other vegetable materials (such as grass, rattan).
460122 - Rattan mats
Material is rattan, distinguished from 460120 (other vegetable materials), must be selected based on actual material.
460129 - Mats of other vegetable materials
If the mat is made of a mixture of multiple vegetable materials, it may be classified under this subheading, while 460120 is for a single vegetable material.
630491 - Textile mats
Processing method is textile (machine woven), material is textile fibers, different from plaiting process.
460219 - Baskets, etc., of other vegetable materials
Product is baskets and other containers, not mats, different use and shape.
Self-Check：
✓ Is the material vegetable material?
✓ Is the processing method plaiting rather than textile?
✓ Is the product a mat or similar article?
✓ Has it undergone treatment such as plastic coating that changes classification?
✓ Is it confused with Chapter 63 textile mats?
❓ FAQ
How to determine whether a vegetable material mat should be classified under 460120 or Chapter 63? The key is the processing method: if it is plaiting (interweaving, braiding), classify under 460120; if it is textile (machine woven, knitted), classify under Chapter 63. Also, the material must be vegetable material, such as grass, bamboo, rattan, etc. Does 460120 distinguish specific plant species? 460120 is 'mats of other vegetable materials', does not distinguish specific types, but note that if it is bamboo or rattan, it should be classified under 460121 or 460122. Therefore, the material must be clearly declared. Does a cloth edge binding on the mat affect classification? If the edge binding is only for decoration or reinforcement and does not change the basic characteristics of the mat, it remains under 460120. But if the edge binding constitutes the main characteristic, it may be considered a textile product, requiring specific analysis. Is a grass mat still classified under 460120 after dyeing? Dyeing does not change the plaiting process and the nature of vegetable materials, so it remains under 460120. However, if it has undergone plastic coating, covering, etc., it may affect classification, and chapter notes should be consulted. How to check the import tariff rate for 460120? Tariff rates may change. It is recommended to check the latest rates through the General Administration of Customs website, China International Trade Single Window, or consult a customs broker. Also note preferential rates under free trade agreements. How should 'Processing Method' be filled in during declaration? It should specifically fill in the plaiting method, such as 'handwoven', 'machine woven', 'plain weave', etc., avoiding textile terms like 'machine woven' to prevent classification disputes. What is the difference between 460120 and 460129? 460120 refers to mats of a single vegetable material (except bamboo, rattan), while 460129 refers to mats of other vegetable materials, possibly including mixed materials or unlisted materials. Specific judgment based on material. How to simplify declaration for cross-border e-commerce export of grass mats? Key elements such as product name, material, processing method, specifications must be provided to ensure accurate classification. Refer to customs classification pre-rulings or consult professional customs brokers to avoid rejection.
Q: How to determine whether a vegetable material mat should be classified under 460120 or Chapter 63?
A: The key is the processing method: if it is plaiting (interweaving, braiding), classify under 460120; if it is textile (machine woven, knitted), classify under Chapter 63. Also, the material must be vegetable material, such as grass, bamboo, rattan, etc.
Q: Does 460120 distinguish specific plant species?
A: 460120 is 'mats of other vegetable materials', does not distinguish specific types, but note that if it is bamboo or rattan, it should be classified under 460121 or 460122. Therefore, the material must be clearly declared.
Q: Does a cloth edge binding on the mat affect classification?
A: If the edge binding is only for decoration or reinforcement and does not change the basic characteristics of the mat, it remains under 460120. But if the edge binding constitutes the main characteristic, it may be considered a textile product, requiring specific analysis.
Q: Is a grass mat still classified under 460120 after dyeing?
A: Dyeing does not change the plaiting process and the nature of vegetable materials, so it remains under 460120. However, if it has undergone plastic coating, covering, etc., it may affect classification, and chapter notes should be consulted.
Q: How to check the import tariff rate for 460120?
A: Tariff rates may change. It is recommended to check the latest rates through the General Administration of Customs website, China International Trade Single Window, or consult a customs broker. Also note preferential rates under free trade agreements.
Q: How should 'Processing Method' be filled in during declaration?
A: It should specifically fill in the plaiting method, such as 'handwoven', 'machine woven', 'plain weave', etc., avoiding textile terms like 'machine woven' to prevent classification disputes.
Q: What is the difference between 460120 and 460129?
A: 460120 refers to mats of a single vegetable material (except bamboo, rattan), while 460129 refers to mats of other vegetable materials, possibly including mixed materials or unlisted materials. Specific judgment based on material.
Q: How to simplify declaration for cross-border e-commerce export of grass mats?
A: Key elements such as product name, material, processing method, specifications must be provided to ensure accurate classification. Refer to customs classification pre-rulings or consult professional customs brokers to avoid rejection.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.