46
Section IX · Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Chapter Notes

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, rattan, 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 non-wovens, 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 4814;

(b) twine, cordage, ropes or cables, plaited or not (heading 5607);

(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, lamps luminaires and lighting fittings).

[HS2022 Changes in this Chapter w.e.f 1 Jan 2022 by FInance Act, 2021 - The Word "Lamps" substituted as "luminaires" in Note 2(e)].

3
For the purposes of heading 4601, 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.

Tariff Items

Heading Sub Heading Item No. Dash Description Unit BCD BCD Effective IGST SWS
4601 PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, WHETHER OR NOT ASSEMBLED INTO STRIPS ; PLAITING MATERIALS, PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, BOUND TOGETHER IN PARALLEL STRANDS OR WOVEN, IN SHEET FORM, WHETHER OR NOT BEING FINISHED ARTICLES (FOR EXAMPLE, MATS, MATTING, SCREENS)
4601 4601 21 00 Of bamboo kg. 10% -
4601 4601 22 00 Of rattan kg. 10% -
4601 4601 29 00 Other kg. 10% -
4601 4601 92 00 Of bamboo kg. 10% -
4601 4601 93 00 Of rattan kg. 10% -
4601 4601 94 00 Of other vegetable materials kg. 10% -
4601 4601 99 00 Other kg. 10% -
4602 BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF HEADING 46 01; ARTICLES OF LOOFAH
4602 4602 11 00 Of bamboo kg. 10% -
4602 4602 12 00 Of rattan kg. 10% -
4602 4602 19 Other : kg. 10% -
4602 4602 19 4602 19 11 Baskets kg. 10% -
4602 4602 19 4602 19 19 Other kg. 10% -
4602 4602 19 4602 19 90 Other kg. 10% -
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