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)
20 declarable lines
Heading 4601 covers plaiting materials themselves and products made by plaiting, binding or weaving them: plaits and similar strips, and sheet goods such as mats, matting and screens. The heading splits first by product type, with subheadings 4601.21 through 4601.29 for mats, matting and screens of vegetable materials, and 4601.92 through 4601.99 for all other goods. Within each group the break is by material: bamboo, rattan, other vegetable materials, then other materials.
Products in this heading
- Rolled bamboo screening for patios
- Rattan room divider screens
- Willow woven floor matting
- Bullrush or reed floor mats
- Seagrass mats sold as floor coverings
- Bundles of bamboo plait strips for basket making
- Rattan webbing used in chair seats
- Woven bamboo mat panels cut to size
How to choose the right subheading
- Material: bamboo, rattan, other vegetable material, or another material determines the subheading group.
- Product form: mats, matting and screens go in 4601.21 to 4601.29, while plaits, strips, webbing and other articles go in 4601.92 to 4601.99.
- Construction: within the mats group, say whether the item is woven or partly assembled, a floor covering, or other.
- Use: mats and matting declared as floor coverings take a different line from mats used as screens or wall coverings.
- Species detail: for other vegetable materials under 4601.29 and 4601.94, willow is broken out separately from the rest.
Often confused with
- Heading 4602Finished baskets and wickerwork made from these plaits
Articles made directly to shape or made up from heading 4601 goods are classified as basketwork.
- Textile floor mats and rugs
Floor coverings of textile yarns or fabric are not plaiting materials.
- Heading 4418Engineered bamboo flooring planks
These are built-up wood articles, not plaited sheets.
- Heading 4408Wood veneer sheets and strips
Veneer is sliced or peeled wood, not plaiting material.
Frequently asked questions
What is the HTS code for a bamboo floor mat?
Woven or partly assembled bamboo mats, matting and screens go under 4601.21.40.00 at 3.3% general (MFN). Other bamboo floor coverings are classified in 4601.21.80.00, which is Free.
What is the duty on rattan webbing?
Rattan webbing is classified in 4601.93.01.00 and the general (MFN) rate is Free. Other rattan goods that are not plaits or webbing fall in 4601.93.20.00 at 6.6%.
How do I classify bundles of bamboo plait strips?
Plaits and similar products of plaiting materials, whether or not assembled into strips, of bamboo are classified in 4601.92.05.00 at 2.7% general (MFN). If the strips are woven into a sheet used as a mat or screen, classify in 4601.21.40.00 at 3.3% instead.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 4601
- 4601.21.40.00Mats, matting and screens of vegetable materials / Of bamboo / Woven or partly assembled3.3%
- 4601.21.80.00Mats, matting and screens of vegetable materials / Of bamboo / Floor coveringsFree
- 4601.21.90.00Mats, matting and screens of vegetable materials / Of bamboo / Other8%
- 4601.22.40.00Mats, matting and screens of vegetable materials / Of rattan / Woven or partly assembled3.3%
- 4601.22.80.00Mats, matting and screens of vegetable materials / Of rattan / Floor coveringsFree
- 4601.22.90.00Mats, matting and screens of vegetable materials / Of rattan / Other8%
- 4601.29.40.00Mats, matting and screens of vegetable materials / Woven or partly assembled / Of willow3.3%
- 4601.29.60.00Mats, matting and screens of vegetable materials / Woven or partly assembled / Other4.8%
- 4601.29.80.00Mats, matting and screens of vegetable materials / Floor coveringsFree
- 4601.29.90.00Mats, matting and screens of vegetable materials / Other8%
- 4601.92.05.00Plaits and similar products of plaiting materials, whether or not assembled into strips2.7%
- 4601.92.20.00Of bamboo / Other6.6%
- 4601.93.01.00Of rattan / WebbingFree
- 4601.93.05.00Plaits and similar products of plaiting materials, whether or not assembled into strips2.7%
- 4601.93.20.00Of rattan / Other6.6%
- 4601.94.05.00Plaits and similar products of plaiting materials, whether or not assembled into strips2.7%
- 4601.94.20.00Of other vegetable materials / Of willow or wood6.6%
- 4601.94.40.00Of other vegetable materials / OtherFree
- 4601.99.05.00Plaits and similar products of plaiting materials, whether or not assembled into strips2.7%
- 4601.99.90.00Other3.3%