HTS Chapter 45: Cork and articles of cork

HTS Chapter 45 covers cork and many cork products. It generally includes natural cork in raw or simply prepared forms, cork waste and granules, articles made from natural cork, and agglomerated cork—cork particles or pieces combined with or without a binding substance—plus articles made from it. The correct classification can depend on the cork’s form, how it was processed, its composition, and the type of article.

The Harmonized Tariff Schedule (HTS) is organized from broad to specific: a chapter, then a four-digit heading, a six-digit subheading used internationally, and often an eight- or 10-digit U.S. statistical classification. Start by identifying the product’s material and manufacturing process, then compare the relevant heading and subheading descriptions, legal notes, and exclusions. Confirm the complete 10-digit code and its current treatment in official U.S. tariff data; unusual or borderline products may require a customs broker or a formal classification ruling.

What to check

• Identify whether the product is natural cork, agglomerated cork, cork waste, granules, or an article made from one of those materials.
• Check how the cork was processed and whether it contains other materials, bindings, coatings, fittings, or substantial components that could affect classification.
• Read the chapter notes, heading notes, and exclusion provisions before choosing a subheading; a product’s intended use alone may not control its classification.
• Distinguish material-based classification from classifications for more specifically described finished goods, containers, furniture parts, construction items, or other products elsewhere in the HTS.
• After finding the base 10-digit code, check current Chapter 99 provisions and any other applicable additional duties, exclusions, or documentation requirements separately.