Cork materials and products, excluding footwear, headgear, and some recreational items.
Tariff Landscape
Duty Landscape
Cork articles are generally dutiable, but rates vary depending on the specific item and classification.
Trade Implications
While not typically subject to Section 301 or Section 232 tariffs, additional custom duties could apply based on the country of origin. Antidumping duties are less common but possible for specific cork products.
Classification Strategy
Common Mistakes
Misclassifying cork articles that are actually footwear or headgear, which belong in Chapter 64 or 65.
Confusing compressed cork with other cork forms that include additional materials.
Complex Areas
Differentiating articles made purely from cork versus those that incorporate other materials, especially under subheading distinctions.
Legal Framework
Executive Summary
Exclusions
Footwear or parts of footwear covered under Chapter 64.
Headgear or parts of headgear covered under Chapter 65.
Articles such as toys, games, and sports equipment covered under Chapter 95.
Definitions
‘Compressed cork’ in subheading 4504.10.20 refers to forms molded under heat and compression from cork particles without additional materials.