Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Notes.

1. In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similarly processing; it includes straw, osier or willow, bamboo, rattan, 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 Chapter 54.

2. This Chapter does not cover:

(a) Wall coverings of heading 48.14;

(b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);

(c) Footwear or headgear or parts thereof of Chapter 64 or 65;

(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) Goods of Chapter 94 (for example, furniture, luminaires and lighting fittings).

3. For the purposes of heading 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.

Chapter 46 — Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

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Commodity codeDescription of goodsDuty rate (%)
46.01Plaits 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)
- Mats, matting and screens of vegetable materials:
4601.21.00- - Of bamboo20
4601.22.00- - Of rattan20
4601.29.00- - Other20
- Other:
4601.92- - Of bamboo:
4601.92.10- - - Plaits and similar products of plaiting materials, whether or not assembled into strips20
4601.92.20- - - Fans and handscreens, frames and handles therefor, and parts thereof20
4601.92.90- - - Other20
4601.93- - Of rattan:
4601.93.10- - - Plaits and similar products of plaiting materials, whether or not assembled into strips20
4601.93.20- - - Fans and handscreens, frames and handles therefor, and parts thereof20
4601.93.90- - - Other20
4601.94- - Of other vegetable materials:
4601.94.10- - - Plaits and similar products of plaiting materials, whether or not assembled into strips20
4601.94.20- - - Fans and handscreens, frames and handles therefor, and parts thereof20
4601.94.90- - - Other20
4601.99- - Other:
4601.99.10- - - Mats and matting20
4601.99.20- - - Plaits and similar products of plaiting materials, whether or not assembled into strips20
4601.99.30- - - Fans and handscreens, frames and handles therefor, and parts thereof20
4601.99.90- - - Other20
46.02Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah
- Of vegetable materials:
4602.11- - Of bamboo:
4602.11.10- - - Travelling bags and suitcases20
4602.11.20- - - Envelopes for bottles20
4602.11.90- - - Other20
4602.12- - Of rattan:
4602.12.10- - - Travelling bags and suitcases20
4602.12.20- - - Envelopes for bottles20
4602.12.90- - - Other20
4602.19- - Other:
4602.19.10- - - Travelling bags and suitcases20
4602.19.20- - - Envelopes for bottles20
4602.19.90- - - Other20
4602.90- Other:
4602.90.10- - Travelling bags and suitcases20
4602.90.20- - Envelopes for bottles20
4602.90.90- - Other20

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.