CHAPTER 14 · LEGAL NOTES
Chapter 14
The 14 legal notes below govern classification under Chapter 14. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: This chapter does not cover the following products which are to be classified in section XI: vegetable materials or fibers of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
Note 2
Chapter Note 2: Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered nonflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).
Note 3
Chapter Note 3: Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603). Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 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): 1401
footnote
See 9903.88.03.
Applies to
See 9903.88.15.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.15.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
Under this provision, imports of cigarette wrappers or tubes composed primarily of non-pulped vegetable materials may be subject to Federal Excise Tax (26 U.S.C. 5701).
Applies to
Classify under Chapter 14 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.