Analysis
Subheading 4503.10 covers corks and stoppers, within heading 4503. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4503.10.20 for with maximum diameter not over 19 mm (duty-free), 4503.10.30 for wholly of cork, of a thickness (or length) greater than the maximum… (duty-free), 4503.10.40 for other: other (duty-free) and 4503.10.60 for corks and stoppers: other (duty-free).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Wood Product Manufacturing (321999). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4503.10.20 | With maximum diameter not over 19 mm | Free |
| 4503.10.30 | Wholly of cork, of a thickness (or length) greater than the maximum diameter | Free |
| 4503.10.40 | Other: other | Free |
| 4503.10.60 | Corks and stoppers: other | Free |