Analysis
HTS 4503.10.60 covers corks and stoppers: other under heading 4503 (articles of natural cork).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 95% of the 19 tariff lines in chapter 45. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 4503.10.20 (with maximum diameter not over 19 mm, duty-free), 4503.10.30 (wholly of cork, of a thickness (or length) greater than the…, duty-free) and 4503.10.40 (other: other, duty-free).
Census statistics map these goods to NAICS 321999 (All Other Miscellaneous Wood Product Manufacturing), an industry of 2,327 US establishments employing 31,381 people. That is the industry code a US manufacturer of the same product would normally use.
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring 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 |