HTS chapter · section IX
Chapter 46
Wood, cork and plaiting materials
Chapter 46 of the Harmonized Tariff Schedule sits in section IX (wood, cork and plaiting materials). It has 2 headings and 48 eight-digit tariff lines.
The spread of 18 percentage points between the cheapest and dearest lines makes misclassification expensive here.
13 of its 48 lines with a percentage rate are duty-free at the general rate (27%) and 35 are dutiable, from duty-free up to 18%. The median line pays 4.65%.
The most finely divided heading is 4602 (basketwork, wickerwork and other articles, made directly to shape from plaiting…), with 28 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 4602 (basketwork, wickerwork and other articles, made directly to shape from plaiting…) at 5%.
Its headings are 4601 (plaits and similar products of plaiting…) and 4602 (basketwork, wickerwork and other…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 4601 | Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials,… | 20 | 5 | 3.3% |
| 4602 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah | 28 | 8 | 5% |