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46.02 ‑ Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.
Subject to the exclusions specified in the General Explanatory Note to this Chapter, the heading covers :(ⅰ) articles made directly to shape from plaiting materials; (ⅱ) articles made up from the already assembled products of heading 46.01, i.e., from plaits or similar products, or from the products bound together in parallel strands or woven in sheet form.
The heading does not, however, cover finished articles of heading 46.01, that is, plaiting materials, plaits and similar products of plaiting materials, which have acquired the character of finished articles by reason of being bound together in parallel strands or woven, in sheet form (for example, mats, matting or screens) : see the Explanatory Note to heading 46.01, paragraph (B) (2); and (ⅲ) articles of loofah (gloves, pads, etc.) lined or not.
Such articles include :(1) Baskets, panniers, hampers and basketware containers of all kinds, whether or not fitted with rollers or castors, including fish baskets, creels and fruit baskets. (2) Similar baskets or boxes of interlaced chipwood. But chipbaskets of non‑interlaced chipwood are excluded (heading 44.15). (3) Travelling‑bags and suitcases. (4) Handbags, shopping‑bags and the like. (5) Lobster pots and similar articles; birdcages and beehives. (6) Trays, bottleholders, carpet‑beaters, tableware, kitchenware and other household articles. (7) Millinery motifs and other fancy articles, other than those of heading 67.02. (8) Straw envelopes for bottles. These articles are mostly in the form of hollow cones of coarse straw or similar materials roughly laid parallel and bound together with yarn or cord. (9) Mats made by assembling long plaits into squares, circles, etc., and binding them together with twine.
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