4601.21.80.00 - Floor coverings 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4601.21.80.00, specifically covers floor coverings made from plaiting materials, including those assembled into strips or woven into sheets. The defining characteristic here is the intended end-use as floor coverings. These items are typically manufactured from natural fibers that have been plaited or woven, such as straw, esparto, rattan, bamboo, or other vegetable materials, and are designed to be laid on floors for decorative or protective purposes.
Within its immediate level, this category is distinguished from its sibling, 4601.21.90.00, "Other." While this category focuses solely on floor coverings, the "Other" category would encompass items made from plaiting materials that are not specifically floor coverings, such as mats for other uses, decorative screens, or simply woven sheets of plaiting material not yet formed into a finished article. The key differentiator lies in the explicit function of the article as a floor covering.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 4601.21.80.00 hinges on the precise identification of the article as a floor covering. Examples include woven bamboo mats designed for placement on floors, braided straw rugs, and any similar items constructed from plaiting materials with the primary purpose of covering a floor surface. The material composition and the method of assembly (plaiting or weaving) are secondary to the article's designated function.