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Notes.
1. This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2. Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non‑inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04). 3. Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03). GENERAL
This Chapter covers : (1) Vegetable materials, raw or simply worked, of a kind used primarily for plaiting, broom or brush making, or as stuffing or padding. (2) Seeds, pips, hulls and nuts of a kind used for carving, for the manufacture of buttons and other small fancy‑goods. (3) Other vegetable products not elsewhere specified.
The Chapter excludes vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, and other vegetable materials processed for use as textile materials (Section XI).
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