Heading · Chapter 46 · Section IX, Wood and articles of wood
HS 4601Plaits and similar products of plaiting materials, whether or not assembled into strips, plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
- Customs duty
- 10%
- 7 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 4601 21 00 | Of bamboo | 10% | 5% | kg |
| 4601 22 00 | Of rattan | 10% | 5% | kg |
| 4601 29 00 | Other | 10% | 5% | kg |
| 4601 92 00 | Of bamboo | 10% | 5% | kg |
| 4601 93 00 | Of rattan | 10% | 5% | kg |
| 4601 94 00 | Of other vegetable materials | 10% | 5% | kg |
| 4601 99 00 | Other | 10% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 7 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 7 | Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 311 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4601 | Plaints and similar products of plating materials, whether or not assembled into strips; plaiting materisls, plaits and similar products of plaiting materials, bound togatger in parallel strand or woven, in sheet from, whether or not being finished articles (for exemple, mats, matting, screens) | — | — |
| 460101 | Polypropylene Mats | 1.2% | — |
| 460199 | Others | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
China: the same goods (4601)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force under 4601. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 4601.21.00.00 | Mats, matting and screens of bamboo竹制的席子、席料及帘子 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.22.00.00 | Mats, matting and screens of rattan藤制的席子、席料及帘子 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.29.11.11 | Jacquard mats, double-sided mats, and cushions of rush蔺草制的提花席、双苜席、垫子 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | 4ABxyPQ |
| 4601.29.11.12 | Other mats of rush蔺草制的其他席子 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | 4ABxyPQ |
| 4601.29.11.19 | Other mats, matting and screens of rush蔺草制的其他席子、席料及帘子 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.29.11.90 | Other mats, etc., of rush materials其他灯心草属材料制的席子等 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.29.19.00 | Other mats, matting and screens, of vegetable plaiting materials其他草制的席子,席料及帘子 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.29.21.00 | Reed matting苇帘 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.29.29.00 | Mats and matting of reeds芦苇制的席子、席料 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.29.90.00 | Mats, matting and screens of other vegetable materials其他植物材料制席子,席料及帘子 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.92.10.00 | Plaits of bamboo and similar products竹制缏条及类似产品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.92.90.00 | Other products of plaiting materials of bamboo竹制的其他编结材料产品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.93.10.00 | Plaits and similar products of rattan藤制的缏条及类似产品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.93.90.00 | Other products of plaiting materials of rattan藤制的其他编结材料产品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.94.11.00 | Plaits and similar products of straw稻草制的缏条及类似产品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.94.19.00 | Other products of plaiting materials, of rice straw稻草制的其他编结材料产品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.94.91.00 | Plaits and similar products, of other vegetable materials其他植物材料制缏条及类似产品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.94.99.00 | Other products of plaiting materials of vegetable origin其他植物编结材料产品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | ABPQ |
| 4601.99.10.00 | Plaits and similar products, of non-vegetable materials非植物材料制缏条及类似产品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | None |
| 4601.99.90.00 | Other products of non-vegetable plaiting materials其他非植物编结材料产品 | 0%China's provisional rate, lower than MFN | 7% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous4504Agglomerated cork (with or without a binding substance) and articles of agglomerated corkOne level upChapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkNext4602Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46 01; articles of loofah
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.