EU Combined Nomenclature · CN code · HS 4602.19

4602 19 90

4602 19 90: Basketwork, wickerwork and other articles, made directly: of vegetable materials, other, other

Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah:
  2. Of vegetable materials:
  3. 4602 19 Other:
  4. 4602 19 90 Other

What you pay

Importing into EU

Customs duty 3.7% standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 2
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 5

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Tariff quotaNon preferential tariff quota Free
    Only for
    4602 19 90 10 Hand-made
    Applies to goods from
    Argentina, Bangladesh, Bolivia, Brazil, Chile, Ecuador, El Salvador, Guatemala and 15 more
    In force
    until 31 December 2026
    Legal act
    Regulation 0032/00
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 2

  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

4602 19 90 10Hand-made
4602 19 90 90Other

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.0104 Certain handicraft products (Handicrafts) Free 1 January 2026 – 31 December 2026 1,800,000 Euro 0 Euro Exhausted

Balances from the Commission’s weekly quota report of 23 October 2026.

Import VAT in the EU member states

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 21%
  • Bulgaria 20%
  • Croatia 13% reduced rate
  • Cyprus 19%
  • Czechia 21%
  • 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 · 24 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—3.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 7 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
Mercosur Argentina, Brazil, Paraguay, Uruguay Free
SADC EPA Botswana, Eswatini, Namibia Free
EEA - European Economic Area Iceland, Liechtenstein, Norway Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra customs union Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Switzerland agreement Switzerland Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–Faroe Islands agreement Faroe Islands Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Tunisia agreement Tunisia Free
EU–Türkiye customs union Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free

EU: imports by month · HS 4602.19

last 12 months€230.9m-12.1% · previous 12 months
Average import price€5.53 per kg
Preferential rate48%
Jan 2024: €18.5mFeb 2024: €23mMar 2024: €24.9mApr 2024: €25.5mMay 2024: €24.2mJun 2024: €18.3mJul 2024: €21mAug 2024: €20.9mSept 2024: €21.8mOct 2024: €21.5mNov 2024: €20.6mDec 2024: €22.1mJan 2025: €27.6mFeb 2025: €26.1mMar 2025: €28.6mApr 2025: €22.8mMay 2025: €18.7mJun 2025: €18.1mJul 2025: €19.6mAug 2025: €15.3mSept 2025: €17.4mOct 2025: €16mNov 2025: €17.3mDec 2025: €18.9mJan 2026: €20.1mFeb 2026: €21mMar 2026: €23.8mApr 2026: €22.5mMay 2026: €18.7mJun 2026: €19.8mJul 2026: €17.9mAug 2026: €17.6m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €102.3m 44.3% -16%
Vietnam €49.2m 21.3% -20.3%
Madagascar €28.8m 12.5% +39.8%
Bangladesh €12.1m 5.2% -31.6%
Indonesia €7.6m 3.3% -12.6%
India €7m 3% -11.2%
Morocco €5.2m 2.2% -14.7%
Belarus €4.8m 2.1% -1.4%

Same subheading in other tariffs

4602.19 Basketwork, wickerwork and other articles, made directly: of vegetable materials, other

EU lines: 4602.19

Binding rulings for similar goods

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.

  • N365064 U.S. CBP 28 September 2026 · 4602.19.25.00

    The tariff classification of a raffia handbag from Madagascar

  • N362969 U.S. CBP 16 July 2026 · 4602.19.80.00

    The tariff classification of a decorative owl figure from China

  • N362965 U.S. CBP 14 July 2026 · 4602.19.80.00

    The tariff classification of a decorative hedgehog figure from China

  • N357579 U.S. CBP 21 January 2026 · 4602.19.80.00

    The tariff classification of woven rush crosses from Ireland

  • 600015078 HMRC 8 April 2026 – 7 April 2029 · 4602 19 90 90

    A multi-level tower and platform designed specifically for cats. It is intended that cats play, scratch and snooze on it. The product includes an upper basket, a lower tunnel and a scooped platform designed to go in the middle of the tower; all made from woven water hyacinth. The tower has a…

  • 600009278 HMRC 29 November 2023 – 28 November 2026 · 4602 19 90 90

    A plaited article in the form of wickerwork . This is made from seagrass and iron, the seagrass forms the largest percentage of composite material. The item is used to contain a Christmas tree for decorative purposes. Packaged in a brown box.

  • 600008810 HMRC 13 November 2023 – 12 November 2026 · 4602 19 90 10

    A cat house with thick, plush bed and soft fabric. Made of mat grass, steel wire, polyester, and polypropylene cotton. Features a detachable basket that turns to two positions, open side up or to the front. Top removes from base for easy portability. Suitable for cats up to 10 lbs. No assembly…

57 rulings in total for this code

Legal notes

Chapter notes: Chapter 46 →

CN Explanatory Notes

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.

4602 19 90 · Other

This subheading includes:

1. articles referred to in the HS Explanatory Note to heading 4602, first paragraph, (ii), for example, carpets of vegetable material made up of small mats of mats or matting of subheading 4601 29, bound together;

2. articles of loofah. Loofah, known also as vegetable sponge, is classified in subheading 1404 90 00 and is composed of the cellular tissue of a variety of gourd (Luffa cylindrica).

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Other 3.7% —
2025 unchanged 3.7% —
2024 unchanged 3.7% —
2023 unchanged 3.7% —
2022 unchanged 3.7% —
2021 unchanged 3.7% —
2020 unchanged 3.7% —
2019 Other 3.7% —

In the EU Combined Nomenclature, 4602 19 90 is one of 2 lines under subheading 4602.19, basketwork, wickerwork and other articles, made directly.

The third-country duty is 3.7%, and quantities are declared in —.

Goods from 153 countries can enter the EU at a preferential rate instead of the standard 3.7%; 153 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported goods of subheading 4602.19 worth €230.9m (down 12% on the year before), at an average of €5.53 per kg; China supplied 44%, followed by Vietnam.

For the same subheading, the UK duty is 0%–2%, the Türkiye duty is 1.7%–3.7%, the US duty is 0%–18%, the Canada duty is 0%–11%, the Mexico duty is 15%, the Brazil duty is 10.8%, the Argentina duty is 10.8%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 3.3%–7.9%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.

EU member states imported goods of subheading 4602.19 worth US$535.4m in 2024; the largest supplier from outside the EU was China.

Questions and answers

What is the EU import duty for CN code 4602 19 90?

The third-country duty in the EU Combined Nomenclature is 3.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 4602 19 90?

153 countries have a preferential rate on this line, 153 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Where does the EU import these goods from?

For subheading 4602.19 as a whole, the largest supplier from outside the EU in 2024 was China (US$213.2m), followed by Vietnam.

Download as CSV Follow changes (RSS)