Of bamboo
Plaiting materials and plaits of bamboo, in sheet form
HSN 4601 21 00 (plaiting materials, plaits, and similar products of bamboo — including mats, matting, and screens) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code, bill of entry, commercial invoice, packing list. Bamboo articles that are further processed into furniture, flooring, or finished goods may fall under Chapter 44 or Chapter 94 tariff lines that carry distinct compliance obligations.
The principal importer risk at this tariff line is misclassification: bamboo products assembled into finished articles — trays, baskets, or furniture components — may be assessed by customs under Chapter 44 (wood and articles of wood) or Chapter 94 (furniture), each of which carries its own compliance regime. Re-classification on examination triggers retrospective duty recovery and potential detention pending resolution. Verify the degree of finishing and the intended end-use of the goods against the customs tariff before relying on the absence of compliance at this line.