Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Section II — Vegetable products · 2 headings · 5 subheadings

Duty in chapter 14 at a glance

Counted across the 16 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.

Duty-free lines
10 of 16 stating a rate
Ad valorem range
2% – 4.4%
Dutiable per unit, not on value
2 lines are charged per kilogram, litre or item rather than as a percentage of the customs value. A landed-cost estimate built from value alone will understate the duty on those.

Preference programmes appearing in this chapter

AAUBHCLCODEILJOKRMAOMPPAPESSG

Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.

What this chapter excludes

These notes push goods out of chapter 14 even when a subheading's wording seems to fit. They are the fastest way to find out you are in the wrong chapter.

1. This chapter does not cover the following products which are to be classified in section XI: vegetable materials or fibers of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered nonflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).

3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).

Legal notes

Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; statistical notes are US reporting rules and are not classification law.

Section II notes VEGETABLE PRODUCTS

1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.

Chapter 14 — Notes

Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.

1. This chapter does not cover the following products which are to be classified in section XI: vegetable materials or fibers of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered nonflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).

3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).

Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.

Headings in chapter 14

1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

1404 Vegetable products not elsewhere specified or included

Common questions

What does HS chapter 14 cover?

Vegetable plaiting materials; vegetable products not elsewhere specified or included. It contains 2 headings and 5 six-digit subheadings, and sits in Section II (vegetable products).

What is excluded from chapter 14?

1. This chapter does not cover the following products which are to be classified in section XI: vegetable materials or fibers of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

Are chapter 14's notes legally binding?

This chapter carries 3 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading.