EU Combined Nomenclature · CN code · HS 1401.90
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 20% 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 5% reduced rate 
Czechia 12% reduced rate 
Denmark 25% 
Estonia 24% 
Finland 25.5% 
France 20% 
Germany 19% 
Greece 24% 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 18% 
Netherlands 21% 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 26 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 China | €20.2m | 71.9% | -21.4% |
 Türkiye | €1.4m | 5% | -25% |
 Kazakhstan | €1.2m | 4.3% | -36.3% |
 Ukraine | €1.1m | 3.9% | -22.9% |
 Egypt | €944k | 3.4% | +27% |
 Madagascar | €938k | 3.3% | -37% |
 United Kingdom | €526k | 1.9% | -38.8% |
 Mexico | €506k | 1.8% | +151.1% |
1401.90 Vegetable materials of a kind used primarily for plaiting: other
UK Free Third-country duty 1 tariff line Türkiye Free Third-country duty 5 tariff lines 
USA 3.2% – 4.4% General (MFN) 2 tariff lines · average 3.8% 
Canada Free Third-country duty 1 tariff line Mexico 10% Third-country duty 1 tariff line 
Brazil 5.4% Third-country duty 1 tariff line 
Argentina 5.4% Third-country duty 4 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan 3% – 8.5% Third-country duty 3 tariff lines · average 4.8% 
Taiwan Free Third-country duty 5 tariff lines 
GCC 5% Third-country duty 3 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of diorama decorations from Vietnam.
Drinking straw that are made from wheat stems. The wheat stem is cut, washed, sterilized, quality controlled and then packaged. It is packaged in cardboard inner boxes which contain 100 straws and then packaged in an outer shipping case.
Drinking straw that are made from reed stems. The reed stem is cut, washed, sterilized, quality controlled and then packaged. It is packaged in cardboard inner boxes which contain 100 straws and then packaged in an outer shipping case.
1. This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).
3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
This subheading includes the products referred to in the HS Explanatory Note to heading 1401, second paragraph, (3) to (7). The leaves of different species of Typha (for example, Typha latifolia or cattail) also fall in this subheading.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other | Free | — |
In the EU Combined Nomenclature, 1401 90 00 is one of 1 line under subheading 1401.90, vegetable materials of a kind used primarily for plaiting: other.
The third-country duty is free, and quantities are declared in —.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported goods of subheading 1401.90 worth €28.1m (down 23% on the year before), at an average of €0.62 per kg; China supplied 72%, followed by Türkiye.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 3.2%–4.4%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 3%–8.5%, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 1401.90 worth US$51m in 2024; the largest supplier from outside the EU was China.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 1401.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$19m), followed by Madagascar.
Everyday names, not part of the legal text.