4504

Analysis

Heading 4504 of the Harmonized Tariff Schedule covers agglomerated cork (with or without a binding substance) and articles of agglomerated cork. It divides into 2 six-digit subheadings and 8 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.

Every one of its 8 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 4504.10 (blocks, plates, sheets and strip; tiles of any…, 7 lines) and 4504.90 (unnamed, 1 line).

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.

Its median rate of duty-free sits at the 47th percentile of the headings in chapter 45.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.