Heading 4503

Articles of natural cork

7 declarable lines

Heading 4503 covers articles made of natural cork, meaning cork that has not been ground and re-bonded. It splits into two groups: corks and stoppers in 4503.10, and other cork articles such as disks, wafers, washers and wallcoverings in 4503.90. Rates in this heading are Free except for the residual 4503.90.60.00 line at 14%.

Products in this heading

Tapered natural cork wine bottle stoppers
Cork stoppers for flasks and test tubes
Small cork disks and wafers used as crown cap liners
Cork washers for sealing joints
Cork wallcovering rolls backed with paper
Cork stoppers for carafes and decanters
Natural cork plugs for jars and bottles

How to choose the right subheading

Decide whether the article is a cork or stopper (4503.10) or another cork article (4503.90).
For stoppers, check whether the piece is tapered and whether its thickness or length is greater than its maximum diameter.
For tapered stoppers meeting that test, check whether the maximum diameter is over or not over 19 mm.
Check whether the article is wholly of cork, since that separates some stopper lines from the residual line.
For other articles, check whether the item is a disk, wafer or washer, or a wallcovering, before using the residual line.

Often confused with

Agglomerated cork sheets, blocks or tiles made from ground cork
Ground cork that is bonded back together is agglomerated cork, not natural cork.
Heading 4504
Raw cork bark or crushed and granulated cork waste
Unworked cork and cork waste in bulk stay in 4501.
Heading 4501
Cork flooring panels made of bonded cork granules
Flooring of agglomerated cork is classified as an article of agglomerated cork.
Heading 4504
Cork handle grips or grips made from bonded cork granules
If the cork is granulated and re-bonded, the article belongs to agglomerated cork.
Heading 4504

Frequently asked questions

What is the HTS code for tapered natural cork wine stoppers?

Tapered cork stoppers with a maximum diameter not over 19 mm go in 4503.10.20.00. The general (MFN) rate for that line is Free.

What is the duty on cork disks and wafers?

Cork disks, wafers and washers are classified in 4503.90.20.00. The general (MFN) rate is Free.

How do I classify cork wallcoverings?

Cork wallcoverings, whether backed with paper or otherwise reinforced, go in 4503.90.40.00 at a general (MFN) rate of Free. Other cork articles not named in the heading fall in 4503.90.60.00, which carries a general (MFN) rate of 14%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.