Chapter 46 of the HSN Code

Chapter 46 of the HSN Code covers the manufacture of straw, esparto, or other plaiting materials, as well as basketware and wickerwork. Under HSN Code 4601, it includes plaits and similar products made from plaiting materials, whether assembled into strips or not, and plaiting materials that are flat-woven or bound in parallel. These may appear as finished articles like mats, matting, and screens, but exclude items like wallcoverings (HSN 4814), twine, cord, rope, and parts of footwear or headgear. HSN Code 4602 pertains to basketwork, wickerwork, and other articles directly shaped from plaiting materials or made from goods classified under HSN 4601. This category also includes articles made from loofah, while excluding wallcoverings, twine, cord, rope, parts of footwear and headgear, vehicles, vehicle superstructures, and goods from Chapter 94 such as furniture and lighting fixtures.