Chapter 46
(Section IX:- Wood and article of wood; cork and article of cork; manufacture of straw, of espatro or of other plaiting materials; basket-ware and wicker work)Notes:

1. In this Chapter, 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 woven, human hair, horse-hair, textile roving of yarns, or monofilament and strip and the like of Chapter 54.

2. This Chapter does not cover: --
(a) W all coverings (Chapter 48);
(b) Twine, cordage, ropes or cables, plaited or not (Chapter 56);
(c) Footwear or headgear or parts thereof of Chapter 64 or 65;
(d) Vehicles or bodies for vehicles, of basket ware (Chapter 87); or
(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).