4504.10.20.00 - Insulation, coated or not coated, of compressed cork

This HTS subheading, 4504.10.20.00, specifically covers insulation materials manufactured from compressed cork, whether or not they have a coating. These goods are formed by agglomerating cork particles, typically with a binding agent, and then shaping them into forms suitable for insulation purposes. The key characteristic is the compressed nature of the cork, which provides its insulating properties.

When distinguishing this category from its siblings, it is important to note that while 4504.10.10.00 also deals with agglomerated cork, it is specifically for vulcanized sheets and slabs composed of ground or pulverized cork and rubber, indicating a different manufacturing process and material composition. Furthermore, 4504.10.30.00 and 4504.10.40.00 address distinct finished products: floor coverings and wallcoverings, respectively, which have specific end-uses beyond general insulation. The broad category of "corks, stoppers, disks, wafers and washers" under 4504.10.50.00 covers smaller, shaped cork articles intended for sealing or gasket applications.

As a leaf node, this subheading does not have further subdivisions. Therefore, the focus for classification here is on the precise definition of "insulation" made from compressed cork. Examples might include rigid or semi-rigid cork boards or panels designed to reduce heat transfer in building construction or industrial applications. The presence or absence of a coating does not alter the classification, as long as the primary material and form are consistent with compressed cork insulation.