HS 988046 Classified in Chapter 46
Quick Answer: Products classified under HS code 988046 enter the UK with no specific tariff lines detailed in the UK Trade Tariff, and the EU with no specific tariff lines detailed in the EU TARIC. This code generally pertains to goods classified within Chapter 46 of the Harmonized System, which covers articles of plaiting materials and plaited products. This includes items such as baskets, wickerwork, and similar goods made from materials like straw, reeds, bamboo, or wood shavings. Importers and customs brokers should consult specific national customs authorities for definitive duty rates and any applicable import restrictions or licensing requirements, as CustomTariffs aggregates data that may not reflect all nuances of individual country regulations for this broad classification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880460000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880460000 | — | — | — |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 988046 cover?
This subheading covers a broad category of articles manufactured from plaiting materials, including baskets, hampers, and other articles, whether or not made up. As per the World Customs Organization's Harmonized System Explanatory Notes, this classification extends to items like woven mats, shopping bags, and decorative articles, provided they are primarily constructed from materials such as straw, reeds, bamboo, or similar fibrous substances, and are formed by plaiting, weaving, or similar techniques. The USITC Harmonized Tariff Schedule (HTS) further clarifies that this heading encompasses finished goods ready for retail sale.
What falls outside HS 988046?
The following products are excluded from HS 988046: articles of wood, paper, or textiles that may resemble plaiting materials but are not manufactured by plaiting or weaving techniques, such as paper baskets or woven fabric bags. Furthermore, finished goods where the plaiting material is merely a component or decorative element, rather than the primary structural material, will be classified elsewhere. For instance, furniture with woven seats but a predominantly wooden frame would not fall under this heading.
What are common classification mistakes for HS 988046?
A common error is misinterpreting the primary material and manufacturing process. Importers may incorrectly classify items made from synthetic materials that mimic natural plaiting materials, or goods where the plaiting is secondary to another material like plastic or metal. According to General Rule of Interpretation (GRI) 3(b), when goods are composed of different materials, classification is determined by the essential character of the goods, which for this heading is the plaiting material and its construction.
How should importers classify products under HS 988046?
The correct procedure for classifying products under HS 988046 involves a thorough examination of the product's composition and construction. Importers and customs brokers must verify that the item is primarily made from plaiting materials and that its form is achieved through plaiting, weaving, or similar methods. Consulting the WCO HS Explanatory Notes and the specific national tariff schedule, such as the USITC HTS or EU TARIC, is crucial for accurate determination.
How is the duty calculated for products under HS 988046?
A woven bamboo basket weighing 0.5 kg and declared at a customs value of $25.00 USD would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value. The calculation is: 5% × $25.00 = $1.25. This rate is published in the USITC Harmonized Tariff Schedule, specifically under Chapter 46, and is subject to change based on trade policy updates.
Which trade agreements reduce duties for HS 988046?
Several free trade agreements may reduce the applicable duty rate for HS 988046, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible baskets originating from Mexico or Canada can be imported duty-free. To claim this preference, a valid USMCA Certificate of Origin is required for shipments from these countries. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), requiring a GSP Form A.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for goods classified under HS code 988046?
HS code 988046 is a special statistical or administrative code, not a product-specific tariff line. Therefore, the actual duty rates depend on the specific product classified within Chapter 46 of the Harmonized System (HS), which covers 'Manufactures of straw of plaiting materials; basket ware and wickerwork'. For example, a woven basket from Chapter 46 might have a Most Favored Nation (MFN) duty rate of 3.5% ad valorem in the United States. Importers must consult the specific tariff schedule of the importing country for the correct rate applicable to their particular product.
How is the duty calculated for a product classified under Chapter 46, which HS code 988046 might reference?
The duty calculation for products within Chapter 46 depends on the specific HS code assigned to the item and the importing country's tariff. If the duty is ad valorem, it's a percentage of the item's value. For instance, if a woven straw mat is classified under a specific 6-digit HS code within Chapter 46 and carries a 5% ad valorem duty rate, and its customs value is $1,000, the duty would be $1,000 × 5% = $50. If there are specific quantitative duties (e.g., per unit), those would apply instead or in addition, as specified in the tariff schedule.
What documentation is typically required for imports classified under Chapter 46, potentially linked to HS 988046?
While HS 988046 itself is not a product code, imports falling under Chapter 46 (Manufactures of straw of plaiting materials; basket ware and wickerwork) generally require standard import documentation. This includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin if preferential duty rates are claimed. Depending on the product and country of import, additional certifications regarding materials, sustainability, or safety might be necessary. Always verify specific requirements with the customs authority of the destination country.
Do trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for goods in Chapter 46 that might be referenced by HS 988046?
Yes, trade agreements can significantly impact duty rates for goods within Chapter 46. For example, under the United States-Mexico-Canada Agreement (USMCA), many goods originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the rules of origin. Similarly, the European Union has numerous trade agreements offering preferential rates. To claim these benefits, importers must possess a valid certificate of origin and ensure the goods meet all stipulated origin criteria. Consult the relevant trade agreement and the importing country's customs regulations for specifics.
What are the key classification criteria for determining if an item belongs to Chapter 46 (Manufactures of straw of plaiting materials)?
Chapter 46 covers goods made from materials such as straw, reeds, bamboo, rushes, raffia, wood shavings, or strips of plastic, paper, or similar materials, which are plaited, interlaced, or otherwise worked up to form articles. Key classification criteria include: 1. The primary material used (e.g., straw, rattan, bamboo). 2. The method of manufacture (plaiting, wickerwork, interlacing). 3. The finished article (e.g., baskets, mats, furniture components). For example, a woven basket made of rattan would be classified here, whereas a solid wood chair would not. Importers must ensure their product's composition and construction align with the chapter's scope.