CHAPTER 46 · LEGAL NOTES
Chapter 46
The 52 legal notes below govern classification under Chapter 46. 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: 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 fibers, 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.
Note 2
Chapter Note 2: This chapter does not cover: (a) Wall coverings of heading 4814; (b) Twine, cordage, ropes or cables, plaited or not (heading 5607); (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).
Note 3
Chapter Note 3: For the purposes of heading 4601, 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. Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 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): 4601 Mats, matting and screens of vegetable materials:
Note 5
Chapter Note 5: 3%1/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: 4602 Of vegetable materials:
footnote
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Classify under Chapter 46 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.