HS 460121 Mats, matting and screens of vegetable materials

The Most Favored Nation (MFN) duty rate for HS code 460121, covering 'Mats, matting and screens of vegetable materials, whether or not made up,' can vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 3.70% ad valorem. However, preferential rates are often available through Free Trade Agreements (FTAs) or other trade programs. For instance, goods originating from countries with specific FTAs with the US may enter duty-free. Importers should consult the relevant tariff schedule for the importing country and verify the origin of the goods to determine applicable preferential rates. The EU TARIC system and the UK Trade Tariff also provide detailed duty information, often including preferential rates for specific trade partners.

HS code 460121 covers 'Mats, matting and screens of vegetable materials, whether or not made up.' The key classification criteria are: 1. Material: The primary component must be of vegetable origin (e.g., straw, reeds, bamboo, rushes, palm leaves, other vegetable plaiting materials). 2. Form: The product must be in the form of mats, matting, or screens. This includes woven, plaited, or similarly assembled sheets or rolls. 3. Construction: While the materials can be 'whether or not made up,' the fundamental structure should be derived from the plaiting or weaving of vegetable materials. Products that are significantly processed or combined with other materials, altering their essential character, may be classified elsewhere.

Standard import documentation for HS code 460121 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the specific nature of the goods (e.g., if they are treated or intended for specific uses), additional declarations regarding the materials used, phytosanitary certificates, or compliance with safety standards might be necessary. Importers and customs brokers should consult the customs authority of the destination country for a comprehensive list of required documents.

The duty for HS code 460121 is typically calculated on an 'ad valorem' basis, meaning it's a percentage of the declared value of the goods. For example, if the MFN duty rate is 3.70% and you import mats valued at $10,000 USD, the duty calculation would be: $10,000 (value) × 0.0370 (duty rate) = $370.00 USD. Some countries may also have specific duty rates that combine ad valorem with a specific duty per unit (e.g., per square meter). Always confirm the exact duty calculation method and rate applicable to your specific import transaction with the relevant customs authority.

Several trade agreements can significantly impact duty rates for HS code 460121. For imports into the United States, agreements like the United States-Mexico-Canada Agreement (USMCA) often provide preferential or duty-free access for originating goods. Similarly, the EU's Generalized Scheme of Preferences (GSP) and various Economic Partnership Agreements (EPAs) with developing countries can offer reduced or zero duties. The UK's Global Tariff also incorporates preferential rates for goods from countries with which the UK has trade agreements. Importers must verify if their goods meet the rules of origin criteria specified within these agreements to benefit from reduced duties.