Understanding HTS Chapter 46
HTS Chapter 46 covers Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. Within this area of wood, cork and plaiting-material products, the product name alone is rarely enough to select a heading. Species or constituent material, working method, dimensions, assembly and whether the item has become furniture, packaging or another functional article all influence the heading. Start with a precise commercial description and supporting technical details, then compare the heading wording and relevant section and chapter notes. Also review neighboring chapters when the product has been further processed, combined with other materials or made into a more specific finished article.
Classification factors to review
Constituent material
Identify the wood species, cork type or vegetable plaiting material and any composite construction.
Level of working
Logs, sawn wood, sheets, continuously shaped pieces and assembled articles are classified separately.
Finished use
Packaging, builders’ joinery, tableware, furniture and decorative articles can have distinct provisions.
