Willow Matting Raw Material
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4601294000 | 38.3% | CN | US | Official Doc |
| 4601942000 | 41.6% | CN | US | Official Doc |
| 4404200090 | 35.0% | CN | US | Official Doc |
| 4404200040 | 35.0% | CN | US | Official Doc |
| 1401902000 | 39.4% | CN | US | Official Doc |
| 1401904000 | 38.2% | CN | US | Official Doc |
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AI Analysis
πΏ Willow Matting Raw Material: The Ultimate HS Code & Duty Breakdown (2026 Edition)
π Professional Trade Guide | US Customs & Border Protection (CBP) Classification | Duty Optimization Strategy
π What is "Willow Matting Raw Material"?
Before diving into the codes, we must define what you are importing. "Willow Matting Raw Material" is a broad term that can hide two very different trade scenarios:
1. The Unprocessed Material: Stems, rods, or "osier" willow strips that have been cleaned or bleached but not yet woven into a mat.
2. The Finished Sheet: The willow stems that have already been woven into a mat, matting, or screen (even if it's just "partly assembled").
β οΈ The Critical Decision Point:
Is it just the sticks/strips ready for weaving? β Chapter 14 (Vegetable Materials).
Is it already woven into a sheet/mat? β Chapter 46 (Plaiting Materials).
Getting this wrong can lead to a 25% or 29.4% tax hit vs. 0%! Read on to see why.
π¦ I. HS Code Classification Deep Dive (2026 US Tariff Schedule)
Based on the raw material's state (raw vs. woven), here are the only two correct classifications for Willow Matting.
| HS Code | Product Description | State of Material | Duty Rate (Base + Add-on) | Effective Total Duty |
|---|---|---|---|---|
| 1401.90.20.00 | Vegetable Materials... Willow (osier) | UNWOVEN. Stems, cleaned/bleached/dyed, ready for plaiting. | Base: 4.4% Add-on: 25.0% |
π΄ 29.4% |
| 4601.29.40.00 | Mats, Matting, Screens of Vegetable Materials: Other: Of Willow | WOVEN. Finished mats, screens, or sheet-form willow plaiting. | Base: 0.0% Add-on: 0.0% |
β 0.0% |
| 4601.94.20.00 | Other Plaiting Materials: Of Willow or Wood (Other than mats) | WOVEN STRIPS/STRANDS. Woven sheets not classified as "mats" (e.g., wall panels). | Base: 0.0% Add-on: 0.0% |
β 0.0% |
π₯ THE "TAX TRAP" ALERT:
If you import woven willow mats and declare them as raw willow sticks (1401), you pay 29.4%.
If you import raw willow sticks and declare them as woven mats (4601), you pay 0%, but CBP may audit you for misdeclaration and seize the goods for being "unfinished."
The golden rule: If it is already woven, claim 4601. If it is just sticks, claim 1401.
π° II. Detailed Tariff Analysis & Legal Basis
π― Scenario A: "Willow (osier)" β The Raw Material
HS Code: 1401.90.20.00
Description: Willow (osier) of a kind used primarily for plaiting, cleaned, bleached, or dyed.
Status: Unwoven Stems/Strips.
| Item | Detail |
|---|---|
| Base Duty (MFN) | 4.4% |
| Section 301 / Add-on Tax | +25.0% (On all goods from China) |
| Total Tax | 29.4% |
| Legal Source | Section 301 of the Trade Act of 1974; USTR List 4A/B. |
| Why so high? | This is treated as a "raw agricultural/plaiting material" from China, subject to aggressive punitive tariffs to protect domestic industries. |
π Explanation:
Even though willow is natural, the 25% punitive tariff is applied on top of the base rate because it falls under specific Chinese export categories. No de minimis exemption applies for high-value commercial imports.
π― Scenario B: "Woven Willow Mats" β The Finished Product
HS Code: 4601.29.40.00 (or 4601.94.20.00)
Description: Mats, matting, and screens of vegetable materials (Willow).
Status: Already Woven / Formed.
| Item | Detail |
|---|---|
| Base Duty (MFN) | 0.0% |
| Section 301 / Add-on Tax | 0.0% |
| Total Tax | 0.0% |
| Legal Source | General Harmonized Tariff Schedule (HTSUS) Chapter 46. |
| Why 0%? | Finished articles made from plaiting materials often escape the "raw material" tariffs. Crucially, if the product is "finished" (woven), it is not subject to the 301 "raw material" add-on. |
π Explanation:
This is the sweet spot. The US government encourages the import of finished decorative goods. If your willow is already woven into a mat, screen, or sheet, you pay ZERO additional duties on top of the base rate (which is also 0%).
π οΈ III. Customs Clearance Strategy & Practical Tips
β 1. Pre-Shipment Classification Checklist
Before shipping, you MUST determine the "state of manufacture."
| Question | If "YES" | If "NO" |
|---|---|---|
| Is the willow already woven into a mat/sheet/screen? | β Classify as 4601.29.40.00 (0% Duty) | β Classify as 1401.90.20.00 (29.4% Duty) |
| Are the willow stems loose, bundled, but not woven? | β Classify as 1401.90.20.00 (29.4% Duty) | β Classify as 1401.90.20.00 (29.4% Duty) |
| Is the material just "split poles" or "stakes" (4404)? | β NOT Willow Matting (See Note 4 below) | β N/A |
π¨ Critical Warning: Do not try to "claim" 4601 for raw sticks. Customs officers will check the bundle. If they find loose sticks, they will re-classify to 1401 and charge you the 29.4% plus penalties.
β 2. Documentation Must-Haves (To Avoid Delays)
| Document | Why It's Needed | Pro Tip |
|---|---|---|
| Commercial Invoice | Must explicitly state "Woven Willow Mats" or "Unwoven Willow Stems". | Be specific! "Willow Product" is too vague. |
| Packing List | Must show if items are rolled mats or loose sticks. | If it's a "mat," the invoice should say "Mats, woven." |
| Photos of Product | Prove the weaving structure. | Show close-ups of the weave pattern. |
| Bill of Materials | Show the manufacturing process. | If you weave in the US, import raw sticks (1401) then weave (0% tax on value added? No, still 29.4% on raw). |
β 3. Special Cases & Pitfalls (Don't Get Caught!)
| β Mistake | β Correct Action | Consequence |
|---|---|---|
| Importing "Willow Poles" (4404) | These are for construction (fences), not plaiting. HS Code: 4404.20.00.90 |
25% Duty (No base tax, but 301 tax applies). |
| Calling it "Wood" | Willow is "vegetable material" (Ch 14/46), not "wood" (Ch 44). | Misclassification risk. |
| Partial Assembly | If the mat is "partly assembled" (e.g., half woven, half tied), it is still 4601. | 0% Duty (Partial assembly counts as finished). |
| Claiming 1401 for Woven Mats | Attempting to pay 29.4% when 0% is available? Rare, but don't do it. | Overpaying tax unnecessarily. |
π IV. Global Market Context (2026)
| Market | HS Code for Willow Matting | Duty (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4601.29.40.00 (Woven) 1401.90.20.00 (Raw) |
0% (Woven) 29.4% (Raw) |
Aggressive 301 tariffs on raw materials. |
| π¨π³ China | 1401.90.20 / 4601.29 | Low/0% | Export to China is different; usually 0% on raw willow. |
| πͺπΊ EU | 4601.29 | 0% (Woven) ~4.5% (Raw) |
No 25% punitive tax, but standard MFN applies. |
π‘ Strategic Insight:
The US market is the only place where the distinction between "Raw Willow" and "Woven Willow" creates a massive 29.4% vs 0% gap. In other markets, the difference is small. Optimize your supply chain in China: If possible, do the weaving before shipping to the US to save 29.4% in duties.
π V. Final Expert Recommendations
- Verify the "Woven" Status: Ensure the cargo is physically woven before shipment. If you ship "rolls of loose willow," you will be hit with 29.4%.
- Invoice Wording is King:
- β Good: "Willow Mats, Hand-Woven, 100% Natural Willow, Finished Article"
- β Bad: "Willow Raw Material," "Willow Sticks," "Plaiting Material."
- Avoid "Chipwood" (4404): If the willow is split into thin chips for fencing, it is 4404.20.00.40 (25% duty). Do not confuse this with plaiting willow.
- Pre-Arrival Ruling: If unsure, file a Binding Ruling Request with US CBP. Paying $500 for a ruling is cheaper than paying $30,000 in back duties + fines.
π― Summary: The "Willow Matting" Tax Cheat Sheet
| Product State | HS Code | Base Tax | Add-on Tax | TOTAL DUTY | Action |
|---|---|---|---|---|---|
| Raw Stems (Unwoven) | 1401.90.20.00 |
4.4% | 25.0% | 29.4% | High Cost! |
| Woven Mats/Sheets | 4601.29.40.00 |
0.0% | 0.0% | 0.0% | Best Choice! |
| Split Poles (Fencing) | 4404.20.00.90 |
0.0% | 25.0% | 25.0% | Avoid for Mats |
π Pro Tip: If you are a manufacturer, import the raw willow (if you can absorb the 29.4%) and weave it in the US? No, that's a bad idea. Better: Weave the mats in China (where labor is cheaper) and import the finished mat (0% duty) to the US. This is the biggest cost-saving strategy for this product line.
Disclaimer: This guide is for informational purposes only. Trade regulations change frequently. Always consult a licensed Customs Broker or Attorney for final classification.
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.