4602191400

Product Description

The product under HS Code 4602.19.14.00 falls under the category of woven articles made of plant materials, specifically baskets and bags of palm leaf. This classification includes handwoven or machine-woven baskets, carriers, and bags constructed entirely or primarily from processed palm leaves (e.g., dried and stripped coconut palm, rattan palm, or similar tropical palm species). These items may feature internal linings made of fabric, paper, or other non-structural materials but must retain their primary form and function as woven palm-leaf containers. The manufacturing process typically involves direct shaping of woven palm-leaf strips into three-dimensional forms, or assembly from pre-woven panels classified under Chapter 46 Section 4601 (e.g., palm-leaf mats, plaiting materials, or finished woven sheets). These products are commonly used for retail, agricultural, household storage, or decorative purposes and are recognized globally for their natural, eco-friendly, and artisanal qualities.

Applicable Tariff Rates and Duty Breakdown

Note: Specific duty rates vary by importing country and trade agreements. Below are representative examples based on major markets:

1. United States (HTSUS)

• HS Code: 4602.19.14.00
• General Duty Rate: Free (0%) for most countries under normal trade relations (NTR) status.
• Special Cases:
• May be subject to Section 301 tariffs (25% additional duty) if imported from China due to U.S.-China trade disputes (verify current exemptions).
• Additional Duties: None unless specific country-of-origin restrictions apply.
• Total Duty Calculation:
• If 100 units × $10/unit = $1,000 FOB value → $0 duty (NTR).
• From China (with Section 301): $250 additional duty (25% of $1,000).

2. European Union (TARIC)

• HS Code: 4602.19.14
• Duty Rate: 4.7% (standard Most-Favored-Nation rate).
• VAT: 19–27% (varies by EU member state; e.g., 20% in Germany, 21% in Italy).
• Total Duty Example:
• 100 units × €10 = €1,000 FOB → €47 duty + VAT on (€1,000 + €47).

3. Canada

• HS Code: 4602.19.14.00
• Duty Rate: 5.0% (under general MFN).
• GST/HST: 5–15% (federal 5% GST + provincial HST).
• Total Duty Example:
• 100 units × C$12 = C$1,200 → C$60 duty + HST on (C$1,200 + C$60).

4. China (Import)

• HS Code: 4602.19.14.00
• Duty Rate: 8.0% (standard MFN).
• VAT: 13% (on CIF value + duty).
• Total Duty Example:
• 100 units × ¥50 = ¥5,000 CIF → ¥400 duty + ¥652 VAT (13% of ¥5,400).

Important: Duty rates may be reduced or eliminated under free trade agreements (e.g., USMCA, EU-Vietnam FTA) if原产地 (origin) certificates are provided. Always verify with the latest tariff databases (e.g., US ITA, EU TARIC, Canadian CBSA).

Trade Regulations and Compliance Requirements

1. Classification Rules:

2. Products must strictly adhere to the Harmonized System (HS) Explanatory Notes for Chapter 46. Palm-leaf items must:

   • Be woven/plaited (not knitted, tufted, or molded from sheets).
   • Use raw or semi-processed plant materials (e.g., dried palm strips, not synthetic substitutes).
   • Exclude items with significant non-plant components (e.g., plastic liners, metal frames) that alter their classification.

3. Country-of-Origin Marking:

4. U.S.: Requires clear "Made in [Country]" labels (19 CFR § 134).
5. EU: "Origin" must be marked per EU Regulation 1305/2007.

6. Canada: Must state country of origin on packaging (CBSA Directive D9-2-1).

7. Phytosanitary Standards:

8. Many countries require IPPC certification for plant-based products to prevent pest entry (e.g., U.S. APHIS Form 7395, EU Phytosanitary Certificate).

9. Palm-leaf materials must be heat-treated or fumigated to meet ISPM 15 standards if shipped as packaging.

10. Sustainability Certifications:

11. Increasingly demanded for market access:
    • FSC Certified (Forest Stewardship Council) for sustainably sourced palm leaves.
    • Global Organic Textile Standard (GOTS) if organic palm fibers are used.

12. Some retailers (e.g., EU eco-label buyers) require these for premium market access.

13. Anti-Dumping/Safeguard Measures:

14. Verify if the exporting country is subject to anti-dumping duties (e.g., China, Vietnam) on woven plant articles.

15. Example: U.S. Section 301 tariffs target Chinese palm-leaf products under this HS code.

16. Customs Documentation:

17. Mandatory documents:

    • Commercial invoice with detailed product description.
    • Packing list (quantity, weight, dimensions).
    • Certificate of Origin (for FTA benefits).
    • Phytosanitary certificate (if required by destination).

18. Prohibited/Restricted Items:

19. Do not import palm-leaf products contaminated with pests, soil, or invasive species.
20. Some countries restrict items with cultural heritage significance (e.g., traditional palm-leaf artifacts from protected regions).

Key Recommendations for Importers

• Verify Classification: Submit a binding ruling request to the local customs authority (e.g., U.S. CBP Ruling, EU EUR.1) to confirm HS code applicability.
• Monitor Tariff Changes: Use tools like the US International Trade Commission (USITC) DataWeb or EU TARIC to track real-time duty updates.
• Sourcing Strategy: Prioritize suppliers with sustainable palm-leaf certifications to avoid non-compliance and enhance marketability.
• Risk Mitigation: Maintain records of origin, processing methods, and phytosanitary compliance for at least 5 years (per customs retention rules).

Disclaimer: Tariff rates and regulations are subject to change. Consult a licensed customs broker or trade attorney for country-specific compliance.