4502.00.00.00 - Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 22¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4502.00.00.00, encompasses natural cork that has undergone initial processing but is not yet formed into finished articles. This includes cork that has been de-barked or roughly squared, as well as blocks, plates, sheets, or strips of natural cork. Crucially, this category also covers sharp-edged blanks specifically prepared for the manufacture of corks or stoppers. The defining characteristic is that the material is still in a semi-finished, raw, or intermediate form derived from natural cork.
Unlike other categories within Chapter 45, which would cover more finished cork articles such as cork stoppers, cork powder, or even corkboard, this classification is for the raw material in its initial processed stages. It is distinct from other sections of the HTS that cover different raw materials or finished goods not made of cork. The emphasis here is on the form and degree of processing of the natural cork.
As a leaf node, 4502.00.00.00 has no further subcategories. Therefore, the classification of goods under this heading relies solely on whether they meet the description of de-barked or roughly squared natural cork, or are in the specified block, plate, sheet, or strip forms, including those prepared as blanks for corks and stoppers. Any further fabrication or finishing would likely result in classification under a different HTS heading.