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4601 Plaits in sheet form 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).
4602 Other articles of plaiting materials Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.
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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, rattans, 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 nonwovens, 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 48.14;

(b) Twine, cordage, ropes or cables, plaited or not (heading 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 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.

GENERAL
In addition to articles of loofah, this Chapter covers semi-manufactured products (heading 46.01) and certain articles (headings 46.01 and 46.02) made by interlacing, weaving or by similar methods of assembling unspun materials, particularly :

(1) Straw, osier or willow, bamboos, rushes, rattans, reeds, chipwood (i.e., wood in thin strips), drawn wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves such as those of banana plants or palm trees), provided they are in a state or form suitable for plaiting, interlacing or similar processes.

(2) Unspun natural textile fibres.

(3) Monofilament and strip and the like of plastics of Chapter 39 (but not monofilament of which no cross-sectional dimension exceeds 1 mm nor strip or the like of an apparent width not exceeding 5 mm, of man-made textile materials, of Chapter 54).

(4) Strips of paper (including paper covered with plastics).

(5) Certain materials consisting of a textile core (unspun fibres, braid, etc.), wound or covered with strips of plastics, or thickly coated with plastics, so that the product no longer has the character of the fibres, braid, etc., forming the core.
Certain of these materials, particularly the vegetable products, may be prepared (e.g., by splitting, drawing, peeling, etc., or by impregnating with wax, glycerol, etc.) to render them more suitable for plaiting, interlacing or similar processes.

For the purposes of this Chapter, the following are not considered to be plaiting materials and articles or products made therefrom are excluded from the Chapter :

(¥¡) Horsehair (heading 05.11 or Section XI).

(¥¢) Monofilament of which no cross-sectional dimension exceeds 1 mm, or strip or flattened tubes (including strip and flattened tubes folded along the length), whether or not compressed or twisted (artificial straw and the like), of man-made textile materials, provided that the apparent width (i.e., in the folded, flattened, compressed or twisted state) does not exceed 5 mm (Section XI).

(¥£) Textile rovings (except when wholly covered with plastics as described in paragraph (5) above) (Section XI).

(¥¤) Textile yarn impregnated, coated, covered or sheathed with plastics (Section XI).

(¥¥) Strips of leather or composition leather (generally Chapter 41 or 42) or of felt or nonwovens (Section XI) or human hair (Chapter 5, 59, 65 or 67).

In addition the Chapter does not cover :

(a) Saddlery and harness (heading 42.01).

(b) Products or articles of bamboo, of Chapter 44.

(c) Wall coverings of heading 48.14.

(d) Twine, cordage, rope or cables, even if plaited or of unspun fibres (heading 56.07).

(e) Narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) (heading 58.06).

(f) Footwear or parts thereof of Chapter 64.

(g) Headgear or parts of headgear, including hat-shapes, of Chapter 65.

(h) Whips (heading 66.02).

(ij) Artificial flowers (heading 67.02).

(k) Vehicles, or bodies for vehicles of basketware (Chapter 87).

(l) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

(m) Articles of Chapter 95 (for example, toys, games, sports requisites).

(n) Brooms or brushes (heading 96.03) or tailors' dummies, etc. (heading 96.18).

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