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HS Code 1401.20 : Rattans

The 6-digit Harmonized System (HS) code for rattans is 1401.20. Under the 2026 Sri Lanka (Customs), the representative MFN general duty rate is 0% [Sri Lanka Customs].

Chapter

Ch 14

Heading

1401

Subheading

1401.20

LK MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 14

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

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)

Subheading .20

.20

Rattans

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Sri Lanka (Sri Lanka Customs Tariff 2026)

1401.20

Representative General Duty

Verified July 2026 · Sri Lanka Customs

MODULE 5: SRI LANKA IMPORT DUTY & 18% VAT BREAKDOWN

Base Customs Duty

MFN Rate [Sri Lanka Customs]

Import VAT / Tax Rate

18% VAT

Local Tax Rate

De Minimis Threshold

LKR threshold

Customs Exemption Limit

Notice: Sri Lanka customs entry, tariff classification, MFN duty rates, and 18% VAT are governed by Sri Lanka Customs. Always verify declarable lines with Sri Lanka Customs prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 1401.20

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 1401.20.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Rattans

MODULE 11: Sri Lanka Customs Advance Ruling System

Legally binding advance tariff rulings issued by Sri Lanka Customs for HS 1401.20.

Query official Customs portal:

Search Official Customs Portal for 1401.20 →

Sri Lanka Declarable Tariff Schedule (1401.20)

National line-level (8/10-digit) detail for Sri Lanka (Customs): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Sri Lanka Customs).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
1401.10	Subheading under Heading 1401	Compare Subheading 1401.10 →
1401.90	Subheading under Heading 1401	Compare Subheading 1401.90 →

Official Primary Sources & Authority References

USITC HTS Chapter 14 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Rattans.

CBP CROSS Ruling Database (1401.20) ↗

Binding customs classification precedents for Heading 1401.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Rattans?

Under WCO Harmonized System 2022 and United States (USITC HTS), Rattans is classified under HS 1401.20 (Heading 1401, Chapter 14). The representative LK MFN general duty rate is 0%.

How is HS 1401.20 distinguished within Heading 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 covers 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). Subheading 1401.20 specifically isolates Rattans. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 1401.

What are the primary candidate subheadings related to HS 1401.20?

Related subheadings under Heading 1401 include 1401.10, 1401.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Rattans?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 1401.20 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Rattans?

Commercial shipments of Rattans with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 1401.20?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What FDA Prior Notice requirements apply to commercial imports under HS 1401.20?

Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.

What import VAT or sales tax applies to HS 1401.20 in Sri Lanka?

Commercial imports of Rattans under HS 1401.20 into Sri Lanka are subject to 18% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Sri Lanka?

The customs de minimis threshold for import shipments into Sri Lanka is LKR threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Sri Lanka?

Customs declarations, import duty assessments, and Sri Lanka Customs Advance Ruling System for HS 1401.20 are administered by Sri Lanka Customs.

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