4504.10

Analysis

Subheading 4504.10 covers blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks, within heading 4504. 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 7 US tariff lines below it are national.

Every one of its 7 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: 4504.10.10 for vulcanized sheets and slabs wholly of ground or pulverized cork and… (duty-free), 4504.10.20 for insulation, coated or not coated, of compressed cork (duty-free), 4504.10.30 for blocks, plates, sheets and strip; tiles of any shape; solid… (duty-free), 4504.10.40 for wallcoverings, backed with paper or otherwise reinforced (duty-free), 4504.10.45 for stoppers, not tapered, wholly of cork, of a thickness (or length)… (duty-free), 4504.10.47 for corks, stoppers, disks, wafers and washers: other (duty-free) and 4504.10.50 for blocks, plates, sheets and strip; tiles of any shape; solid… (duty-free).