THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION IX. WOOD AND ARTICLES OF WOOD, WOOD CHARCOAL, CORK AND ARTICLES OF CORK, MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS, BASKETWARE AND WICKERWORK

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975
SECTION-IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLATING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER-46

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

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);

(d) vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).

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 Item	Description of goods	Unit	Rate of duty
Tariff Item	Description of goods	Unit	Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
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)
	- Mats, matting and screens of vegetable materials :
4601 21 00	-- Of bamboo	kg.	10%	-
4601 22 00	-- Of rattan	kg.	10%	-
4601 29 00	-- Other	kg.	10%	-
	- Other:
4601 92 00	-- Of bamboo	kg.	10%	-
4601 93 00	-- Of rattan	kg.	10%	-
4601 94 00	-- Of other vegetable materials	kg.	10%	-
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
	- Of vegetable materials :
4602 11 00	-- Of bamboo	kg.	10%	-
4602 12 00	-- Of rattan	kg.	10%	-
4602 19	-- Other :	kg.	10%	-
	--- Of palm leaves :
4602 19 11	---- Baskets	kg.	10%	-
4602 19 19	---- Other	kg.	10%	-
4602 19 90	--- Other	kg.	10%	-