HS 450310 Corks and stoppers

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What products does HS 450310 cover?

This subheading covers finished articles of natural cork, agglomerated cork, or other materials, specifically designed for use as corks and stoppers. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes stoppers for bottles, jars, and similar containers, whether made from natural cork, compressed cork, or composite materials. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to items primarily functioning as closures, regardless of minor decorative elements, provided their principal use remains as stoppers.

What falls outside HS 450310?

The following products are excluded from HS 450310: articles of cork not functioning as stoppers, such as cork sheets, blocks, or tiles for insulation or flooring, which are classified under heading 4504. Additionally, stoppers made from materials other than cork, like plastic caps or metal closures, are classified under their respective material headings (e.g., Chapter 39 for plastics, Chapter 83 for base metals). Unfinished cork material or cork in primary forms also falls outside this specific subheading.

What are common classification mistakes for HS 450310?

A common error is misclassifying decorative or novelty stoppers that do not primarily function as closures. General Interpretative Rule 1 (GIR 1) dictates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If an item is designed and marketed as a functional stopper, even with decorative embellishments, it generally falls under 450310. Conversely, items that are purely decorative and lack a functional stopper design would be classified elsewhere, often under heading 7326 for base metal articles or 9505 for festive articles.

How should importers classify products under HS 450310?

The correct procedure for classifying products under HS 450310 involves a thorough examination of the product's material composition, form, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. Key considerations include whether the article is made of natural or agglomerated cork and its primary function as a stopper for containers. If uncertainty remains, seeking a binding ruling from customs authorities is advisable.

How is the duty calculated for products under HS 450310?

A shipment of 10,000 natural cork stoppers, each weighing approximately 5 grams, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 0.05 = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 450310. Note that specific quantities might also be subject to specific duties in some jurisdictions.

Which trade agreements reduce duties for HS 450310?

Several free trade agreements may reduce the applicable duty rate for HS 450310, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cork stoppers from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, requiring a GSP Form A. The EU also has various preferential agreements that could reduce duties for originating goods from partner countries.

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