SECTION IX · 章 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

来自 BT2026 综合税则的目录及 2026 年税率。 源数据

章注释 (9)

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, luminaires 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.

HS 编码描述单位普通进口税MFNVAT
4601 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)
- Mats, matting and screens of vegetable materials:
4601.21.00 - - Of bamboo kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.22.00 - - Of rattan kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.29.00 - - Other kg/unit 30% 20% 5 / 8 / 10 (多个税率)
- Other:
4601.92 - - Of bamboo:
4601.92.10 - - - Plaits and similar products of plaiting materials, whether or not assembled into strips kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.92.20 - - - Fans and handscreens, frames and handles therefor, and parts thereof kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.92.90 - - - Other kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.93 - - Of rattan:
4601.93.10 - - - Plaits and similar products of plaiting materials, whether or not assembled into strips kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.93.20 - - - Fans and handscreens, frames and handles therefor, and parts thereof kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.93.90 - - - Other kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.94 - - Of other vegetable materials:
4601.94.10 - - - Plaits and similar products of plaiting materials, whether or not assembled into strips kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.94.20 - - - Fans and handscreens, frames and handles therefor, and parts thereof kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.94.90 - - - Other kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.99 - - Other:
4601.99.10 - - - Mats and matting kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.99.20 - - - Plaits and similar products of plaiting materials, whether or not assembled into strips kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.99.30 - - - Fans and handscreens, frames and handles therefor, and parts thereof kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4601.99.90 - - - Other kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah
- Of vegetable materials:
4602.11 - - Of bamboo:
4602.11.10 - - - Travelling bags and suitcases kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.11.20 - - - Envelopes for bottles kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.11.90 - - - Other kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.12 - - Of rattan:
4602.12.10 - - - Travelling bags and suitcases kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.12.20 - - - Envelopes for bottles kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.12.90 - - - Other kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.19 - - Other:
4602.19.10 - - - Travelling bags and suitcases kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.19.20 - - - Envelopes for bottles kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.19.90 - - - Other kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.90 - Other:
4602.90.10 - - Travelling bags and suitcases kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.90.20 - - Envelopes for bottles kg/unit 30% 20% 5 / 8 / 10 (多个税率)
4602.90.90 - - Other kg/unit 30% 20% 5 / 8 / 10 (多个税率)