Basketwork, 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: - Of bamboo - Handbags; Trunks, travelling-bags and cases, shopping-bags and hatboxes

1. 1. In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, 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...

2. 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) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings)

3. 3. For the purpose 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.