4504.10.45.00 - Stoppers, not tapered, wholly of cork, of a thickness (or length) greater than the maximum diameter
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 55¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 4504.10.45.00, specifically covers stoppers that are manufactured entirely from cork and are not tapered in shape. A key distinguishing feature for classification within this code is that the thickness (or length) of these stoppers must be greater than their maximum diameter. This criterion ensures precise identification and separation of these particular cork stoppers from other cork articles.
The primary distinction for items falling under this code lies in their specific dimensions and the absence of a tapered profile. While Chapter 45 broadly deals with cork and articles made from it, this subcategory narrows the focus to solid, non-tapered cork stoppers that exhibit a length or thickness exceeding their widest point. This contrasts with other potential stoppers or closures that might be tapered, made from composite materials, or possess different dimensional ratios.
As this is a leaf node in the HTS structure, there are no further subcategories branching from 4504.10.45.00. Therefore, the classification relies entirely on the established criteria of material (wholly of cork), shape (not tapered), and dimensional relationship (thickness/length greater than maximum diameter) to accurately identify the imported or exported goods. This level of detail is crucial for correct customs declaration and duty assessment.