HS 450390 Other
Quick Answer: Products made of cork, not elsewhere specified, imported under HS 450390 enter the EU at 4.70% ad valorem, the UK at 0.00% ad valorem, and the US with rates varying from 45% ad valorem to 55¢/kg, with some items entering duty-free. This classification covers a broad range of finished or semi-finished cork articles, excluding those specifically detailed in other headings within Chapter 45. Importers should carefully verify the specific subheadings and applicable rates in each destination country, as the US, in particular, presents a complex tariff structure for these goods. CustomTariffs aggregates this data, highlighting the need for precise classification and rate verification for efficient trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4503900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4503900000 | 4.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4503902000 | Free | — | ["kg"] |
| 4503906000 | 14% | Free (17 programs) | ["kg"] |
| 450390 | — | — | — |
| 4503904000 | Free | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 4503.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 450390 cover?
This subheading covers other articles of natural cork, not elsewhere specified within heading 4503. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes a broad range of finished or semi-finished cork products that do not fit into more specific categories like stoppers, blocks, or sheets. For instance, items such as cork mats, cork tiles for decorative purposes, or cork components for various industries, provided they are primarily made of natural cork and not further processed into specific articles covered elsewhere, would fall here. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual nature, encompassing all cork articles not explicitly listed in preceding subheadings.
What falls outside HS 450390?
The following products are excluded from HS 450390: articles of agglomerated cork (which are classified under heading 4504), corks and stoppers for bottles (HS 450310), and cork in sheets, blocks, plates, or strips (HS 450320). Additionally, composite goods where cork is not the predominant material or where the cork is merely a component of a more complex article (e.g., a fishing rod with a cork handle, classified by its primary component) are not classified here. Articles of artificial cork are also excluded.
What are common classification mistakes for HS 450390?
A common error is the misclassification of articles of agglomerated cork under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Agglomerated cork, made from cork granules bound by a binder, is specifically classified under heading 4504. Importers may also mistakenly classify finished goods where cork is a minor component, overlooking the principle that classification is based on the essential character of the article.
How should importers classify products under HS 450390?
The correct procedure for classifying products under HS 450390 involves a thorough examination of the article's composition and intended use, referencing the WCO HS Explanatory Notes and national tariff schedules like the USITC HTS or EU TARIC. Importers must first determine if the article is made of natural cork. If it is, they should then check if it fits any more specific subheadings within heading 4503 or other headings entirely. If the article is made of natural cork and is not specifically provided for elsewhere, then HS 450390 is the appropriate classification.
How is the duty calculated for products under HS 450390?
A shipment of 1,000 cork coasters, each measuring 10 cm in diameter and 0.5 cm thick, declared at a customs value of $200 USD, would attract a US duty of $10.00. This is calculated using the USITC Harmonized Tariff Schedule (HTS) Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value of $200. Therefore, the duty is $200 USD × 0.05 = $10.00 USD. Note that specific quantities might also be subject to specific duties if applicable, but for this example, ad valorem is used.
Which trade agreements reduce duties for HS 450390?
Several free trade agreements may reduce the applicable duty rate for HS 450390, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction, such as a USMCA certification for goods from Canada or Mexico.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 450390 (Other articles of natural cork)?
The Most Favored Nation (MFN) duty rate for HS code 450390, covering 'Other articles of natural cork', can vary. For example, under the US tariff schedule (USITC), the MFN rate is 3.5% ad valorem. Importers should always consult the latest version of the Harmonized Tariff Schedule of the United States (HTSUS) or the relevant tariff schedule of the importing country for the most accurate and up-to-date rates. Preferential rates under trade agreements may offer lower or zero duties.
How is the duty calculated for HS code 450390 if it has a specific duty rate like 55¢/kg?
If a specific duty rate applies, such as 55¢/kg, the duty is calculated based on the net weight of the imported goods. For instance, if an importer brings in 1,000 kilograms of articles of natural cork classified under this rate, the total duty would be 1,000 kg * $0.55/kg = $550.00. It is crucial to ensure accurate net weight declarations and to verify the exact unit of measure for specific duties.
What documentation is typically required for importing articles under HS code 450390?
Standard import documentation for HS code 450390 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the 'other' articles, additional documentation might be required. This could include certificates of origin to claim preferential duty rates under trade agreements, or specific declarations if the articles are subject to health, safety, or environmental regulations. Always check with the customs authority of the destination country.
Are there common trade agreements that provide preferential duty rates for HS code 450390?
Yes, many trade agreements offer preferential duty rates. For example, if the articles of natural cork originate from a country that is a party to the USMCA (United States-Mexico-Canada Agreement), they might qualify for a reduced or zero duty rate into the United States. Similarly, the EU has numerous Free Trade Agreements (FTAs) that could impact duties for goods entering the EU. Importers must ensure they meet the rules of origin requirements for the relevant trade agreement to claim these benefits.
What distinguishes 'other articles of natural cork' (450390) from other headings within Chapter 45?
Chapter 45 of the Harmonized System covers cork and articles of cork. HS code 450390 is a residual category for articles of natural cork that are not specifically enumerated in other headings within 4503, such as stoppers, corks, bungs, and plates, sheets, strips, rods, and profile shapes. If an article is made of natural cork and does not fit a more specific description elsewhere in Chapter 45, it will likely be classified under 450390. Classification requires a careful review of the product's form, function, and material composition against the Chapter and Heading notes.