1401 - Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):

Heading 1401 encompasses a diverse range of vegetable materials specifically recognized for their suitability for plaiting and weaving. This category includes materials such as bamboos, rattans, reeds, rushes, and osier, all characterized by their flexible yet durable fibrous structure. It also extends to dyed or bleached cereal straw and lime bark, provided their primary use is for plaiting purposes. The key criterion for classification under 1401 is the intended application of these vegetable materials, emphasizing their role in crafting items through plaiting, weaving, or similar techniques.

When differentiating 1401 from its sibling categories, it's important to note that while other headings within Section II (Vegetable Products) cover various plant-derived goods, 1401 is specifically focused on materials whose inherent properties make them suitable for forming interwoven structures. For example, materials like wood (Section IX) or fibers for textiles (Section XI) have different primary uses and structural characteristics, even if they are also derived from plants. The defining factor for 1401 is the plaiting potential of the vegetable material itself.

Within heading 1401, further subdivisions exist to refine classification based on the specific type of vegetable material. Subheadings like 1401.10 (Bamboos) and 1401.20 (Rattans) distinguish between major categories of plaiting materials based on their botanical origin and physical form. The residual subheading 1401.90 (Other) captures remaining vegetable materials that meet the primary use criterion for plaiting but are not specifically enumerated in the more granular subheadings, ensuring comprehensive coverage of this specialized group of products.