HTS tariff line · chapter 45
4504.90.00
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: other
Analysis
HTS 4504.90.00 covers agglomerated cork (with or without a binding substance) and articles of agglomerated cork: other under heading 4504 (agglomerated cork (with or without a binding substance) and articles of agglomerated cork).
Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.
The normal trade relations rate here is zero, shared by about 95% of the 19 tariff lines in chapter 45, a useful check when a neighbouring dutiable line is a candidate. 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.
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 concordance is how imports of this line are compared with US output.
All 7 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4504.10.10 | Vulcanized sheets and slabs wholly of ground or pulverized cork and rubber | Free |
| 4504.10.20 | Insulation, coated or not coated, of compressed cork | Free |
| 4504.10.30 | Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks: floor coverings | Free |
| 4504.10.40 | Wallcoverings, backed with paper or otherwise reinforced | Free |
| 4504.10.45 | Stoppers, not tapered, wholly of cork, of a thickness (or length) greater than the maximum diameter | Free |
| 4504.10.47 | Corks, stoppers, disks, wafers and washers: other | Free |
| 4504.10.50 | Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks: other | Free |