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This heading covers raw vegetable materials of a kind used primarily for the manufacture, by joining or plaiting, of articles such as mats and matting, trays, basket‑ware of all kinds (including baskets for packing fruit, vegetables, oysters, etc.), hampers, valises, furniture (e.g., chairs and tables), hats, etc. These raw materials may also be used for the manufacture of brushes, umbrella handles, walking sticks, fishing rods, pipe stems, coarse ropes, etc., for the manufacture of paper pulp, or as litter.
The heading covers, inter alia, the following raw materials :(1) Bamboos, special varieties of grasses, which grow profusely in some regions and particularly in China, Japan and India. Bamboos have a very light, shiny, generally hollow stalk, in some cases with a groove between alternate pairs of nodes. Bamboos (whether or not split, sawn lengthwise or cut to length, rounded at the ends, bleached, rendered non‑inflammable, polished or dyed) are covered by this heading. (2) Rattans are stems of climbing palms usually of the genus Calamus and come mainly from Southern Asia. They are cylindrical, solid and flexible and generally vary between 0.3 cm and 6 cm in diameter and in colour vary from yellow to brown; they may have a dull (matt) or glossy surface. The heading includes rattan cores and the hard outer canes; it also covers the long strips obtained by cutting longitudinally these cores or canes or the whole rattans. (3) Reeds and rushes, collective terms applied to many herbaceous plants which grow in damp places, both in temperate zones and in the tropics. Reeds generally have the more rigid stalks or stems, straight and hollow, with nodes at fairly regular intervals, marking the place of the leaves. The best known varieties include water rushes (Scirpus lacustris), common or wild reeds (Arundo donax and Phragmites communis), various species of Cyperus (e.g., Cyperus tegetiformis, the Chinese mat grass) and species of Juncus (e.g., Juncus effusus, the Japanese mat rush). (4) Osier (white, yellow, green or red), the long, pliable young shoots or branches of certain varieties of the willow tree (Salix). (5) Raffia, the commercial name for the fibrous strips obtained from the leaves of certain palm trees of the genus Raphia, of which the most important is the Raphia ruffia grown chiefly in Madagascar. Raffia is used for plaiting and as a tying material in horticulture. Fabrics of unspun raffia are excluded (heading 46.01). The heading includes other leaves and grasses (e.g., those of the Panama and latania) which are used for the same purposes as raffia and in hat‑making. (6) Cereal straw, with or without ears, which has been cleaned, bleached or dyed (see below). (7) The inner bark (bast) of several varieties of lime (Tilia species). The fibres of this bark are very strong and are used for the manufacture of ropes, packing cloth and coarse matting and also for tying plants. The heading includes baobab bark and the bark of certain willows or poplars, which serve similar purposes.
Apart fromcereal straws, which in the unprepared state are excluded (heading 12.13), vegetable plaiting materials fall in this heading whether or not washed and whether raw, or split in strips, peeled, polished, bleached, prepared for dyeing, dyed, varnished or lacquered, or rendered non‑inflammable. The goods of the heading may also be cut to length, whether or not rounded at the ends (straw for making drinking straws, canes for making fishing‑rods, bamboos for dyeing, etc.), or assorted in bundles or hanks which may be lightly twisted for convenience of packing, storage, transport, etc.; the materials of this heading which have been assembled by twisting so as to be suitable for use in that state in place of plaits are classified in heading 46.01. The heading also excludes : (a) Chipwood (heading 44.04). (b) Vegetable materials described above which have been rolled, crushed, combed or otherwise prepared for spinning (headings 53.03 or 53.05).
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