HS 450110 Natural cork, raw or simply prepared
Quick Answer: Natural cork, raw or simply prepared, imported under HS 450110 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers cork in its raw, unprocessed state, or that which has undergone basic preparation such as cleaning, sorting, or rough cutting, but not further manufacturing. Significant trade considerations include ensuring the cork is not further processed into finished goods, which would fall under different HS codes. According to CustomTariffs data, this code generally facilitates duty-free entry across major markets for raw cork materials. Importers and customs brokers should verify specific origin requirements and any potential non-tariff regulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4501100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4501100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4501100000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 450110 cover?
This subheading covers natural cork, raw or simply prepared, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. This includes cork that has undergone initial processing such as stripping from the tree, boiling, or rough cutting, but has not been further manufactured into articles. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category encompasses raw cork bark and agglomerated cork in its basic forms, prior to shaping or assembly into finished goods.
What falls outside HS 450110?
The following products are excluded from HS 450110: agglomerated cork that has been shaped into specific articles, such as stoppers, tiles, or insulating boards, which are classified under subsequent headings within Chapter 45. Also excluded are cork products that have undergone significant manufacturing processes, such as varnishing, dyeing, or assembly into composite materials. For instance, finished cork flooring or cork composite sheets are not covered by this subheading and would be classified elsewhere based on their specific form and function.
What are common classification mistakes for HS 450110?
A common error is misclassifying processed cork products as "simply prepared" when they have undergone more advanced manufacturing. For example, cork that has been granulated and then agglomerated with binders into sheets or blocks, even if not yet cut into final shapes, may fall under a different subheading based on General Rule of Interpretation (GRI) 3(b) if it exhibits essential character of a composite good. Importers must carefully distinguish between basic preparation and manufacturing that imparts a new essential character.
How should importers classify products under HS 450110?
The correct procedure for classifying products under HS 450110 involves a thorough examination of the product's form and the extent of its preparation. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Heading 4501. Verification of whether the cork is in its raw state or has undergone only basic processing, such as boiling or rough cutting, is crucial before assigning this code.
How is the duty calculated for products under HS 450110?
A shipment of 1,000 kilograms of raw cork bark, declared at a customs value of $2,500 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 450110 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $2,500 USD = $0.00 USD. This rate is published and applicable for imports from countries not benefiting from specific preferential trade agreements.
Which trade agreements reduce duties for HS 450110?
Several free trade agreements may reduce the applicable duty rate for HS 450110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 450110, 'Natural cork, raw or simply prepared'?
For HS code 450110, the Most Favored Nation (MFN) duty rate in the United States is Free. Similarly, the United Kingdom's standard duty rate under the UK Global Tariff is Free. The European Union's TARIC system also generally lists this code as Free. It is crucial to verify specific preferential rates under trade agreements, as these can sometimes offer additional benefits or have specific conditions.
What specific criteria define 'raw or simply prepared' natural cork under HS 450110?
Under HS 450110, 'raw or simply prepared' natural cork refers to cork that has undergone basic processing but has not been significantly altered in form or composition for a specific end-use. This typically includes operations like stripping the bark from the cork oak tree, boiling or steaming to soften it, and possibly rough sorting or cutting into basic shapes. It excludes cork that has been granulated, agglomerated, molded, or otherwise manufactured into specific articles like stoppers, tiles, or insulation material, which would fall under different HS codes.
Are there any specific documentation requirements for importing natural cork under HS 450110?
While specific documentation can vary by importing country and the nature of the shipment, importers and customs brokers should generally be prepared to provide a commercial invoice, packing list, and bill of lading or air waybill. For HS 450110, a declaration of origin is often required, especially if claiming preferential duty rates. It is also advisable to have documentation that substantiates the 'raw or simply prepared' nature of the cork, such as supplier invoices detailing the processing steps undertaken.
How is the duty calculated for HS code 450110 if a duty were applicable, and can you provide an example?
HS code 450110 typically carries a Free duty rate under major trade regimes like the US MFN, UK Global Tariff, and EU TARIC. However, if a hypothetical ad valorem duty of 3.5% were applied, the calculation would be based on the declared customs value of the imported cork. For example, if 1,000 kg of natural cork valued at $2,000 USD were imported, and assuming a 3.5% ad valorem duty rate, the duty would be calculated as: 3.5% of $2,000 = $70.00. If a specific duty were in place, it would be calculated per unit (e.g., per kilogram).
Which common trade agreements might affect the import duties for HS 450110, and what is their general impact?
Trade agreements can significantly impact duty rates. For instance, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico (USMCA), and preferential trade programs like the Generalized System of Preferences (GSP) for developing countries. The UK has its own set of trade agreements post-Brexit. The EU has numerous Association and Free Trade Agreements. Generally, these agreements aim to reduce or eliminate duties on goods originating from partner countries. For HS 450110, which is often already Free, the primary impact of these agreements might be simplified customs procedures or specific rules of origin requirements to qualify for zero duty, rather than a further reduction in an already zero rate.