1401

Analysis

Heading 1401 of the Harmonized Tariff Schedule covers vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). It divides into 3 six-digit subheadings and 5 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.

2 of its 5 lines with a percentage rate are duty-free at the general rate (40%) and 3 are dutiable, from duty-free up to 4.4%. The median line pays 2%.

The largest subheadings are 1401.20 (rattans, 2 lines), 1401.90 (other, 2 lines) and 1401.10 (unnamed, 1 line).

Its median rate of 2% sits at the 61st percentile of the headings in chapter 14.

By Census's concordance, most of its statistical lines are made by Forest Nurseries and Gathering of Forest Products (113210). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.