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 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 fibres 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 CHAPTER54.

2.-This Chapter does not cover :

(a) Wall coverings of heading No. 48.14;

(b) Twine cordage ropes or cables plaited or not (heading No. 56.07);

(c) Footwear or headgear or parts thereof of CHAPTER64 or 65;

(d) Vehicles or bodies for vehicles of basketware (CHAPTER87); or

(e) Articles of CHAPTER94 (for example furniture lamps and lighting fittings). 3.-For the purposes of heading No. 46.01 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.

GENERAL

In addition to articles of loofah this Chapter covers semi-manufactured products (heading 46.01) and certain articles (headings 46.01 and 46.02) made by interlacing weaving or by similar methods of assembling unspun materials particularly :

(1) Straw osier or willow bamboos rushes rattans reeds chipwood (i.e. wood in thin strips) drawn wood strips of other vegetable material (for example strips of bark   narrow leaves and raffia or other strips obtained from broad leaves such as those of banana plants or palm trees) provided they are in a state or form suitable for plaiting  interlacing or similar processes.

(2) Unspun natural textile fibres.

(3) Monofilament and strip and the like of plastics of CHAPTER39 (but not monofilament of which no cross-sectional dimension exceeds 1 mm nor strip or the like of an apparent width not exceeding 5 mm of man-made textile materials of CHAPTER54).

(4) Strips of paper (including paper covered with plastics).

(5) Certain materials consisting of a textile core (unspun fibres braid etc.) wound or covered with strips of plastics or thickly coated with plastics so that the product no longer has the character of the fibres braid etc. forming the core. Certain of these materials particularly the vegetable products may be prepared (e.g. by splitting drawing peeling etc. or by impregnating with wax glycerol etc.) to render them more suitable for plaiting interlacing or similar processes.

For the purposes of this Chapter the following are not considered to be plaiting materials and articles or products made therefrom are excluded from the Chapter :

(i)Horsehair (heading 05.03 or Section XI).

(ii) Monofilament of which no cross-sectional dimension exceeds 1 mm or strip or flattened tubes (including strip and flattened tubes folded along the length) whether or not compressed or twisted (artificial straw and the like) of man- made textile materials provided that the apparent width (i.e. in the folded flattened compressed or twisted state) does not exceed 5 mm (Section XI).

(iii)Textile rovings (except when wholly covered with plastics as described in paragraph (5) above) (Section XI).

(iv) Textile yarn impregnated coated covered or sheathed with plastics (Section XI).

(v) Strips of leather or composition leather (generally CHAPTER41 or 42) or of felt or nonwovens (Section XI) or human hair (CHAPTER5 59 65 or 67). In addition the Chapter does not cover :

(a)Saddlery and harness (heading 42.01).

(b)Products or articles of bamboo of CHAPTER44.

(c)Wall coverings of heading 48.14.

(d)Twine cordage rope or cables even if plaited or of unspun fibres (heading 56.07).

(e)Narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) (heading 58.06).

(f)Footwear or parts thereof of CHAPTER64.

(g)Headgear or parts of headgear including hat-shapes of CHAPTER65.

(h)Whips (heading 66.02).

(ij)Artificial flowers (heading 67.02).

(k)Vehicles or bodies for vehicles of basketware (CHAPTER87).

(l)Articles of CHAPTER94 (for example furniture lamps and lighting fittings).

(m)Articles of CHAPTER95 (for example toys games sports requisites).

(n)Brooms or brushes (heading 96.03) or tailors' dummies etc. (heading 96.18).

2 HEADINGS

46.01 - 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).

46.02 - BASKETWORK WICKERWORK AND OTHER ARTICLES MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF HEADING No. 46.01; ARTICLES OF LOOFAH.