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, [OLD- 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, horse-hair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

(In Note 1. the words "bamboos, rattans," has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

2. This Chapter does not cover:

(a) wall coverings of heading 4814;

(b) twine, cordage, ropes or cables, plaited or not (heading 5607);

(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 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.