Plaiting Materials, Basketware & Wickerwork

Plaits, mats, and similar flat or semi-finished products of plaiting materials fall under heading 4601. Once those materials are assembled or woven into a three-dimensional container, tray, or similar article—whether or not it has a handle or lid—it classifies as basketwork under heading 4602. The key distinction is whether the article is a flat plaiting product or a finished three-dimensional article.

Yes. Loofa articles—including bath and kitchen scrubbers made from the dried fibrous interior of the luffa plant—are specifically included in heading 4602 as articles of plaiting materials. They are classified here rather than in the chapter covering toilet preparations or cleaning articles because the luffa is a natural vegetable plaiting material.