Chapter 46 covers plaited products and wickerwork made by directly plaiting or parallel joining plaiting materials, including products made from plant plaiting materials such as bamboo, rattan, willow, wood strips, straw, and reeds. This chapter does not include plaited products that have been further processed (such as furniture, lampshades, etc.), nor does it include paper plaited products (classified under Chapter 48) or textile material plaited products (classified under Chapter 56 or Chapter 63). The core characteristics are the plaiting process and plant plaiting materials. Heading 4601 covers products plaited from plaiting materials, including mats, mattings, screens, nets, ropes, cords, etc., as well as products made by parallel joining of plaiting materials. Specifically includes: mats, screens, and mattings plaited from bamboo, rattan, willow, etc.; nets, ropes, and cords made from plaiting materials; and similar products made by parallel joining or plaiting of plaiting materials. However, it does not include wickerwork and plaited products of heading 4602. First 2 digits 46: indicates Chapter 46, covering plaited products and wickerwork. Digits 3-4, 01: indicates heading 4601, specifically products plaited from plaiting materials and products made by parallel joining. Digits 5-6, 91: indicates subheading 460191, specifically referring to bamboo plaiting materials. Here "91" is the subheading sequence number, under heading 4601, divided according to different materials: 460121 for bamboo mats, mattings, etc., 460122 for rattan, 460129 for other plant materials; 460191 for bamboo plaiting materials (non-mat, non-matting types), 460192 for rattan, 460193 for other plant materials, 460194 for paper, 460199 for others. Therefore, 460191 specifically refers to non-mat, non-matting plaited products made from bamboo plaiting materials, such as bamboo baskets, bamboo crates, bamboo hampers, etc. The product is made of bamboo plaiting materials, not further processed into furniture or other products, conforming to the definition of plaited products under Chapter 46. Since the material is bamboo and it is not of the mat or matting type (classified under 460121), nor is it wickerwork (classified under 4602), it is classified under 460191. If it were bamboo mats or mattings, it should be classified under 460121; if it were bamboo furniture, it would be classified under Chapter 94; if it were bamboo tableware, it would be classified under Chapter 44.
Chapter
Chapter 46 covers plaited products and wickerwork made by directly plaiting or parallel joining plaiting materials, including products made from plant plaiting materials such as bamboo, rattan, willow, wood strips, straw, and reeds. This chapter does not include plaited products that have been further processed (such as furniture, lampshades, etc.), nor does it include paper plaited products (classified under Chapter 48) or textile material plaited products (classified under Chapter 56 or Chapter 63). The core characteristics are the plaiting process and plant plaiting materials.
Heading
Heading 4601 covers products plaited from plaiting materials, including mats, mattings, screens, nets, ropes, cords, etc., as well as products made by parallel joining of plaiting materials. Specifically includes: mats, screens, and mattings plaited from bamboo, rattan, willow, etc.; nets, ropes, and cords made from plaiting materials; and similar products made by parallel joining or plaiting of plaiting materials. However, it does not include wickerwork and plaited products of heading 4602.
Digit Breakdown
First 2 digits 46: indicates Chapter 46, covering plaited products and wickerwork. Digits 3-4, 01: indicates heading 4601, specifically products plaited from plaiting materials and products made by parallel joining. Digits 5-6, 91: indicates subheading 460191, specifically referring to bamboo plaiting materials. Here "91" is the subheading sequence number, under heading 4601, divided according to different materials: 460121 for bamboo mats, mattings, etc., 460122 for rattan, 460129 for other plant materials; 460191 for bamboo plaiting materials (non-mat, non-matting types), 460192 for rattan, 460193 for other plant materials, 460194 for paper, 460199 for others. Therefore, 460191 specifically refers to non-mat, non-matting plaited products made from bamboo plaiting materials, such as bamboo baskets, bamboo crates, bamboo hampers, etc.
Classification Basis
The product is made of bamboo plaiting materials, not further processed into furniture or other products, conforming to the definition of plaited products under Chapter 46. Since the material is bamboo and it is not of the mat or matting type (classified under 460121), nor is it wickerwork (classified under 4602), it is classified under 460191. If it were bamboo mats or mattings, it should be classified under 460121; if it were bamboo furniture, it would be classified under Chapter 94; if it were bamboo tableware, it would be classified under Chapter 44.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as "bamboo woven basket," "bamboo woven crate," etc., which should accurately reflect the product characteristics. Material: The specific type of plaiting material declared, such as bamboo, rattan, willow, etc.; here it should be bamboo. Processing Method: The plaiting method declared, such as hand-plaited, machine-plaited, etc. Use: The main use of the declared commodity, such as household storage, agricultural containment, etc. Specifications and Dimensions: The dimensions of the declared commodity, such as diameter, height, etc., for customs inspection. Brand: The brand of the declared commodity; if no brand, declare as "no brand." Model: The model of the declared commodity; if no model, declare as "no model." Product Name: Bamboo woven storage basket; Material: Bamboo; Processing Method: Hand-plaited; Use: Household storage; Specifications and Dimensions: Diameter 30cm x Height 20cm; Brand: No brand; Model: No model. Incorrectly classifying bamboo woven mats and mattings under 460191; they should actually be classified under 460121. Incorrectly classifying bamboo woven furniture under 460191; it should actually be classified under Chapter 94. Failing to declare the processing method, making it impossible to distinguish plaited products from simple bamboo products.
Product Name
The specific name of the declared commodity, such as "bamboo woven basket," "bamboo woven crate," etc., which should accurately reflect the product characteristics.
⚠️ Declaring only "bamboo product," which is too general and does not reflect the plaiting process.
Material
The specific type of plaiting material declared, such as bamboo, rattan, willow, etc.; here it should be bamboo.
⚠️ Incorrectly declaring as "bamboo and wood product," failing to distinguish between bamboo and wood.
Processing Method
The plaiting method declared, such as hand-plaited, machine-plaited, etc.
⚠️ Failing to declare the processing method, resulting in unclear classification.
Use
The main use of the declared commodity, such as household storage, agricultural containment, etc.
⚠️ Unclear declaration of use, such as "daily use" being too broad.
Specifications and Dimensions
The dimensions of the declared commodity, such as diameter, height, etc., for customs inspection.
⚠️ Failing to declare dimensions, affecting customs confirmation of the commodity.
Brand
The brand of the declared commodity; if no brand, declare as "no brand."
⚠️ Incorrect or missing brand declaration.
Model
The model of the declared commodity; if no model, declare as "no model."
⚠️ False model declaration.
Example： Product Name: Bamboo woven storage basket; Material: Bamboo; Processing Method: Hand-plaited; Use: Household storage; Specifications and Dimensions: Diameter 30cm x Height 20cm; Brand: No brand; Model: No model.
Common Mistakes：
Incorrectly classifying bamboo woven mats and mattings under 460191; they should actually be classified under 460121.
Incorrectly classifying bamboo woven furniture under 460191; it should actually be classified under Chapter 94.
Failing to declare the processing method, making it impossible to distinguish plaited products from simple bamboo products.
🎯 Classification Logic
The core criteria for classification are: 1. The material is bamboo; 2. The processing method is plaiting; 3. The product is not of the mat or matting type; 4. It has not been further processed into furniture or other products. According to the notes to Chapter 46 of the Import and Export Tariff, plaited products refer to products made by directly plaiting or parallel joining plaiting materials. If bamboo plaiting materials are of the mat or matting type, they are classified under 460121; if they are other plaited products, they are classified under 460191. If bamboo material has been sawed, planed, or otherwise processed, it may be classified under Chapter 44. 460121 Bamboo mats and mattings: 460121 specifically refers to bamboo mat and matting type plaited products, while 460191 covers other bamboo plaited products. The difference lies in product form and use; mats and mattings are for flat laying, while others are containers, baskets, etc. 460192 Rattan plaiting materials: 460192 covers rattan plaited products, with rattan as the material, while 460191 has bamboo as the material. Accurate distinction between bamboo and rattan is required for classification. 460219 Products of other plant plaiting materials: 460219 covers plaited products of other plant materials (such as willow, straw, etc.), while 460191 specifically refers to bamboo. If materials are mixed, classification should be based on the predominant material. 4420 Wood products: Chapter 44 covers wood and wood products; bamboo products that have been sawed, planed, or otherwise processed may be classified under Chapter 44. However, plaited products remain classified under Chapter 46. 9403 Furniture: Bamboo woven furniture that has the characteristics of furniture should be classified under Chapter 94, not Chapter 46. The difference lies in whether it has furniture functionality. Is the material bamboo? Is the processing method plaiting? Is the product of the mat or matting type? Has it been further processed into furniture? Is it mixed with other materials?
Basis
The core criteria for classification are: 1. The material is bamboo; 2. The processing method is plaiting; 3. The product is not of the mat or matting type; 4. It has not been further processed into furniture or other products. According to the notes to Chapter 46 of the Import and Export Tariff, plaited products refer to products made by directly plaiting or parallel joining plaiting materials. If bamboo plaiting materials are of the mat or matting type, they are classified under 460121; if they are other plaited products, they are classified under 460191. If bamboo material has been sawed, planed, or otherwise processed, it may be classified under Chapter 44.
Confused Codes：
460121 - Bamboo mats and mattings
460121 specifically refers to bamboo mat and matting type plaited products, while 460191 covers other bamboo plaited products. The difference lies in product form and use; mats and mattings are for flat laying, while others are containers, baskets, etc.
460192 - Rattan plaiting materials
460192 covers rattan plaited products, with rattan as the material, while 460191 has bamboo as the material. Accurate distinction between bamboo and rattan is required for classification.
460219 - Products of other plant plaiting materials
460219 covers plaited products of other plant materials (such as willow, straw, etc.), while 460191 specifically refers to bamboo. If materials are mixed, classification should be based on the predominant material.
4420 - Wood products
Chapter 44 covers wood and wood products; bamboo products that have been sawed, planed, or otherwise processed may be classified under Chapter 44. However, plaited products remain classified under Chapter 46.
9403 - Furniture
Bamboo woven furniture that has the characteristics of furniture should be classified under Chapter 94, not Chapter 46. The difference lies in whether it has furniture functionality.
Self-Check：
✓ Is the material bamboo?
✓ Is the processing method plaiting?
✓ Is the product of the mat or matting type?
✓ Has it been further processed into furniture?
✓ Is it mixed with other materials?
❓ FAQ
How to determine whether a bamboo woven product is classified under 460191 or 460121? 460121 specifically refers to bamboo mats, mattings, and other flat laying products, while 460191 covers other bamboo plaited products, such as baskets, crates, hampers, etc. If the product is a mat or matting, it is classified under 460121; if it is a container or other three-dimensional plaited product, it is classified under 460191. How should a bamboo woven product with a wooden handle be classified? According to the General Rules for Classification, if the wooden handle is only an auxiliary component and the bamboo plaiting material constitutes the essential character of the product, it remains classified under 460191. If the wooden part constitutes the essential character, it may be classified under Chapter 44. It is recommended to determine based on the predominant material. Does lacquer coating on bamboo woven products affect classification? Surface treatments such as lacquer coating generally do not change the plaiting characteristics of the product, and it remains classified under 460191. However, if the lacquered product acquires other characteristics (such as being a waterproof container), classification should be determined based on specific use. How to classify when bamboo and rattan plaiting materials are mixed? According to the General Rules for Classification, classify according to the material that constitutes the essential character of the product. If bamboo content is higher, classify under 460191; if rattan predominates, classify under 460192. If it cannot be distinguished, refer to customs advance classification. If a bamboo woven product is used for packaging, is it classified under 460191? If the bamboo woven product serves as a packaging container and its plaiting characteristics are unchanged, it remains classified under 460191. However, if it is imported together with the packaged goods and not sold separately, it may be classified as packaging material. What is the export tax rebate rate for HS code 460191? The export tax rebate rate is subject to national policy adjustments. The specific rate should be checked in the latest export tax rebate rate database. It is recommended to check through the General Administration of Customs or tax authority official websites, or use professional customs declaration software. What special documents are required when declaring 460191? Generally, basic documents such as packing lists, invoices, and contracts are required. If endangered bamboo species are involved, an endangered species import and export certificate is required. In addition, some countries may require phytosanitary certificates. Do bamboo woven products imported from Southeast Asia enjoy agreement rates? If originating from a country that has signed a free trade agreement with China (such as ASEAN), the agreement rate can be enjoyed with a certificate of origin. The specific rate should be checked in the agreement rate table, and compliance with rules of origin must be ensured.
Q: How to determine whether a bamboo woven product is classified under 460191 or 460121?
A: 460121 specifically refers to bamboo mats, mattings, and other flat laying products, while 460191 covers other bamboo plaited products, such as baskets, crates, hampers, etc. If the product is a mat or matting, it is classified under 460121; if it is a container or other three-dimensional plaited product, it is classified under 460191.
Q: How should a bamboo woven product with a wooden handle be classified?
A: According to the General Rules for Classification, if the wooden handle is only an auxiliary component and the bamboo plaiting material constitutes the essential character of the product, it remains classified under 460191. If the wooden part constitutes the essential character, it may be classified under Chapter 44. It is recommended to determine based on the predominant material.
Q: Does lacquer coating on bamboo woven products affect classification?
A: Surface treatments such as lacquer coating generally do not change the plaiting characteristics of the product, and it remains classified under 460191. However, if the lacquered product acquires other characteristics (such as being a waterproof container), classification should be determined based on specific use.
Q: How to classify when bamboo and rattan plaiting materials are mixed?
A: According to the General Rules for Classification, classify according to the material that constitutes the essential character of the product. If bamboo content is higher, classify under 460191; if rattan predominates, classify under 460192. If it cannot be distinguished, refer to customs advance classification.
Q: If a bamboo woven product is used for packaging, is it classified under 460191?
A: If the bamboo woven product serves as a packaging container and its plaiting characteristics are unchanged, it remains classified under 460191. However, if it is imported together with the packaged goods and not sold separately, it may be classified as packaging material.
Q: What is the export tax rebate rate for HS code 460191?
A: The export tax rebate rate is subject to national policy adjustments. The specific rate should be checked in the latest export tax rebate rate database. It is recommended to check through the General Administration of Customs or tax authority official websites, or use professional customs declaration software.
Q: What special documents are required when declaring 460191?
A: Generally, basic documents such as packing lists, invoices, and contracts are required. If endangered bamboo species are involved, an endangered species import and export certificate is required. In addition, some countries may require phytosanitary certificates.
Q: Do bamboo woven products imported from Southeast Asia enjoy agreement rates?
A: If originating from a country that has signed a free trade agreement with China (such as ASEAN), the agreement rate can be enjoyed with a certificate of origin. The specific rate should be checked in the agreement rate table, and compliance with rules of origin must be ensured.
⚠️ 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.