Chapter 46 covers plaited articles made of plaiting materials and articles of such materials, including articles plaited directly from plaiting materials and articles made by plaiting threads, cords, ropes, etc. The plaiting materials of this chapter are wide-ranging, including straw, osier, bamboo, rattan, reeds, strips of wood, other vegetable textile fibres, monofilament of plastics, etc. Products within the chapter are divided into headings according to material source and processing method, mainly involving mats, matting, plaited articles, baskets, etc. Note that this chapter does not include paper plaited articles (classified under Chapter 48) or plaited articles made of textile materials (classified under Chapter 57 or Chapter 63). Heading 4601 covers various products plaited from plaiting materials, including mats, matting, screens, plaited articles and similar items. Specifically includes: mats, matting and screens plaited directly from vegetable plaiting materials (such as bamboo, rattan, osier, straw, etc.); and other articles plaited from plaiting materials, such as baskets, hampers, etc. Under this heading, further subdivision is made according to material source and product type, where 4601.21 is mats of bamboo, 4601.22 is other plaited articles of bamboo, and 4601.29 is other plaited articles of bamboo. Note that plaited articles of plastics (classified under 4602) and plaited articles of textile materials (classified under Chapter 57 or Chapter 63) are not included. Code 460121 is a six-digit subheading: the first two digits '46' represent Chapter 46, i.e., articles of plaiting materials; digits 3-4 '01' represent heading 4601, i.e., mats, matting and screens plaited from plaiting materials; digits 5-6 '21' represent subheading 4601.21, specifically mats of bamboo. Therefore, the complete meaning of this code is: mats of bamboo. Note that the difference between mats of bamboo and other plaited articles of bamboo (4601.22) lies in whether the product is a mat; the difference from mats of rattan (4601.29) lies in whether the material is bamboo. This subheading is a six-digit subheading, and countries may further subdivide it into eight-digit or ten-digit codes when setting their national tariff rates. Mats of bamboo are classified under 4601.21 because they meet the description of heading 4601: mats plaited from plaiting materials. This commodity uses bamboo strips or bamboo slivers as raw materials and is made into mats through weaving, belonging to articles of plaiting materials. Differences from adjacent codes: 4601.22 is other plaited articles of bamboo, excluding mats; 4601.29 is mats of other materials (such as rattan, straw); 4602 is articles of plaiting materials of plastics; Chapter 57 is carpets and other textile floor coverings. Therefore, mats of bamboo can only be classified under 4601.21.

Product Name: Fill in the Chinese and foreign language names of the commodity, which should accurately reflect the product attributes, such as 'bamboo mats'. Avoid using vague generic terms. Material: Describe in detail the main material of the mat, such as bamboo strips, bamboo slivers, bamboo threads, etc., and indicate whether it is mixed with other materials. Processing Method: Describe the weaving process of the mat, such as hand-woven, machine-woven, and whether it has undergone dyeing, painting or other treatments. Specifications and Dimensions: Provide the length and width dimensions of the mat (such as centimeters or meters), as well as weight per unit area (such as grams per square meter), to facilitate customs classification. Use: Explain the specific use of the mat, such as floor covering, decoration, packaging, etc., which helps confirm classification. Packaging Method: Describe the export packaging form, such as roll packaging, folded packaging, box packaging, etc., which affects inspection and classification. Brand: If there is a brand, fill in the brand name (Chinese and English); if no brand, fill in 'None'. Model: Fill in the model or item number provided by the manufacturer to facilitate identification of the specific product. Customs declaration example: Product Name: Bamboo mats Material: Bamboo slivers (100% bamboo) Processing Method: Machine-woven, undyed Specifications and Dimensions: 200cm×150cm, weight 500g/square meter Use: For floor covering Packaging Method: Roll packaging, 10 pieces per roll Brand: None Model: BAMBOO-MAT-001 HS Code: 46012100 Mistakenly classifying bamboo mats under 4601.22 (other plaited articles of bamboo) because it was not confirmed whether the product is a mat. False declaration of material, such as actually being a bamboo-wood blend but only declaring bamboo, resulting in classification errors. Incomplete declaration of specifications and dimensions, affecting the accuracy of customs duty assessment and statistics.

The core basis for classification is: whether the commodity is a mat made of plaiting materials, and whether the material is bamboo. According to the notes to Chapter 46 of the Import and Export Tariff, plaiting materials include bamboo, rattan, osier and other vegetable materials. Mats refer to sheet-like plaited articles used for floor covering, decoration, etc. Bamboo mats must be made entirely or mainly of bamboo plaiting materials; if mixed with other materials, judgment must be made according to the General Rules for the Interpretation of the Harmonized System. At the same time, they must be distinguished from plastic mats (4602) and textile mats (Chapter 57). 460122 Other plaited articles of bamboo: 460122 is other plaited articles of bamboo, such as baskets, hampers, etc., while 460121 specifically refers to mats. The difference lies in product shape and use: mats are sheet-like, used for floor covering or decoration; other plaited articles are three-dimensional containers or items. 460129 Mats of other materials: 460129 includes mats made of non-bamboo materials such as rattan, straw, reeds, etc. If the mat material is bamboo, it is classified under 460121; if it is other plaiting materials, it is classified under 460129. 460219 Mats of plastic plaiting materials: 460219 is mats made of plastic plaiting materials, such as plastic mats. Bamboo mats are classified under 460121 because the material is bamboo, not plastic. 570220 Mats of textile materials: 570220 is mats made of textile materials (such as cotton, flax), belonging to carpets and other textile floor coverings. Bamboo mats are classified under 460121 because the material is bamboo and they belong to plaited articles. 460211 Mats of rattan: 460211 is mats of rattan, with rattan as the material. Bamboo mats are classified under 460121, with bamboo as the material. The two have different materials and different classifications. Confirm whether the commodity is a sheet-like mat, not a three-dimensional plaited article. Confirm whether the main material is bamboo, not rattan, straw or plastic. Confirm whether the processing method is plaiting, not weaving or bonding. Confirm whether it has undergone dyeing, painting or other treatments, and whether this affects classification. Confirm whether the specifications, dimensions and use are consistent with the declaration.

Which HS code should bamboo mats be classified under? Bamboo mats should be classified under HS code 460121, i.e., mats of bamboo. This code belongs to Chapter 46 articles of plaiting materials; heading 4601 covers mats made of plaiting materials, and subheading 460121 specifically refers to bamboo. When declaring, elements such as material, processing method, and specifications must be provided. What is the difference between the HS codes for bamboo mats and bamboo baskets? Bamboo mats are classified under 460121, and bamboo baskets are classified under 460122 (other plaited articles of bamboo). The difference lies in product shape and use: mats are sheet-like, used for floor covering or decoration; baskets are three-dimensional containers used for holding items. Classification must be judged according to the actual form of the product. If a bamboo mat is mixed with a small amount of other materials, how should it be classified? According to the General Rules for the Interpretation of the Harmonized System, if the main material of the bamboo mat is bamboo, it is still classified under 460121; if the proportion of other materials exceeds that of bamboo, it may be classified according to the other materials, such as 460129 (mats of other materials). It is recommended to truthfully provide the blending ratio at the time of declaration, and customs will make the determination. What elements need to be declared for the export of bamboo mats? It is necessary to declare the product name, material, processing method, specifications and dimensions, use, packaging method, brand, model, etc. The material must indicate the specific form of bamboo (such as bamboo slivers, bamboo strips); the processing method must state whether it is handmade or machine-made; the specifications and dimensions must provide length, width and weight. Truthful declaration helps expedite customs clearance. Are the HS codes for bamboo mats and straw mats the same? No. Bamboo mats are classified under 460121, and straw mats are classified under 460129 (mats of other materials). The two have different materials and different classifications. If straw mats are made of plaiting materials such as rush, they are also classified under 460129. The material must be accurately filled in at the time of declaration. How can I check the import tariff rate for bamboo mats? You can visit the official website of the General Administration of Customs of China or use the customs commodity code query system, enter HS code 460121, and view the corresponding import tariff rate, value-added tax rate and regulatory conditions. Tariff rates may change due to country, trade agreements, etc., and the latest query results should prevail. Which codes are bamboo mats easily confused with during classification? They are easily confused with 460122 (other plaited articles of bamboo), 460129 (mats of other materials), 460219 (plastic mats), and 570220 (textile mats). The key difference lies in whether the product is a mat and whether the material is bamboo. Product attributes must be carefully checked during classification. What should be noted when exporting bamboo mats through cross-border e-commerce? It is necessary to ensure the HS code is accurate and the declaration elements are complete. Bamboo products may involve plant quarantine requirements, and relevant certificates need to be obtained in advance. At the same time, pay attention to the import restrictions and tariff policies of the destination country on bamboo products. It is recommended to cooperate with a professional customs broker to avoid customs clearance delays.