Heading 4601 covers plaiting materials and products woven into sheets or bound in strands, even if they could be considered semi-finished. Once those materials are shaped directly into a finished article — such as a basket, tray, or mat with defined edges and a functional form — classification shifts to heading 4602. The test is whether the item has been worked to its final shape.

Subheading 460199 covers parallel strands or woven sheets of non-vegetable plaiting materials — such as synthetic or mineral fibers — that are bound or woven but not yet shaped into articles. The vegetable-material subheadings (460121–460194) cover bamboo, rattan, and other plant-based materials. The fiber composition of the material, not its end use, determines which subheading applies.