HTS chapter · section IX
Chapter 45
Wood, cork and plaiting materials
Chapter 45 of the Harmonized Tariff Schedule sits in section IX (wood, cork and plaiting materials). It has 4 headings and 19 eight-digit tariff lines.
The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here.
18 of its 19 lines with a percentage rate are duty-free at the general rate (95%) and 1 are dutiable, from duty-free up to 14%. The median line pays duty-free.
The most finely divided heading is 4504 (agglomerated cork (with or without a binding substance) and articles of…), with 8 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
3 of its 4 headings are entirely duty-free at the general rate: 4501 (natural cork, raw or simply prepared; waste…), 4502 (natural cork, debacked or roughly squared…) and 4504 (agglomerated cork (with or without a binding…).
Its headings are 4501 (natural cork, raw or simply prepared…), 4502 (natural cork, debacked or roughly…), 4503 (articles of natural cork) and 4504 (agglomerated cork (with or without a…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 4501 | Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork | 3 | 3 | duty-free |
| 4502 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or… | 1 | 1 | duty-free |
| 4503 | Articles of natural cork | 7 | 6 | duty-free |
| 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | 8 | 8 | duty-free |