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You are herearrowHome » Indian Exim Policy » Custom Duty » Section - 9 : Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wicker work » Chapter 46 : Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

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Chapter 46
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, 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 No. 48.14;
(b) Twine, cordage, ropes or cables, plaited or not (heading No. 56.07);
(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 and lighting fittings).

3. For the purposes of heading No. 46.01, 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.
Heading
No.
Sub-heading
No.
Description of article Rate of duty
      Standard Preferential
Areas
(1) (2) (3) (4) (5)
46.01   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)    
  4601.10 - Plaits and similar products of plaiting materials, whether or not assembled into strips 35%  
  4601.20 - Mats, matting and screens of vegetable materials 35%  
  4601.91 -- Of vegetable materials 35%  
  4601.99 --Other : 35%  
46.02   Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading No. 46.01; articles of loofah    
  4602.10 - Of vegetable materials 35%  
  4602.90 - Other 35%  

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