HS 450410 Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs

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What products does HS 450410 cover?

This subheading covers agglomerated cork in various forms, specifically blocks, plates, sheets, and strips, as well as tiles of any shape and solid cylinders, including discs. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these products are derived from agglomerated cork, meaning cork that has been granulated and bound together with a binder. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the physical form and the agglomerated nature of the cork material.

What falls outside HS 450410?

The following products are excluded from HS 450410: natural cork, simply cut or roughly shaped, which falls under HS 4501. Also excluded are articles of natural cork not agglomerated, such as stoppers (HS 450310) or other articles of natural cork (HS 450390). Furthermore, products made from cork waste or powder that are not agglomerated into blocks, plates, sheets, strips, tiles, or cylinders are not classified here. For instance, finely ground cork used as a filler would likely be classified elsewhere based on its end-use or composition.

What are common classification mistakes for HS 450410?

A common error is misclassifying articles made from agglomerated cork that have undergone further processing or have specific end-uses. For example, if agglomerated cork is cut into specific shapes for a particular application, such as flooring underlayment, it might be classified under a more specific heading if that heading exists. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Confusing agglomerated cork with natural cork products is also a frequent mistake.

How should importers classify products under HS 450410?

The correct procedure for classifying products under HS 450410 involves first confirming that the product is made from agglomerated cork. Importers must then verify that the product's form matches one of the descriptions in the subheading: blocks, plates, sheets, strips, tiles of any shape, or solid cylinders, including discs. Reviewing the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the UK Trade Tariff, is crucial to ensure accurate classification and avoid potential penalties or delays.

How is the duty calculated for products under HS 450410?

A shipment of 100 kilograms of agglomerated cork tiles, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem, applied to the customs value. The calculation is: 7% of $500 USD = $35.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTSUS 450410.0000, which has an MFN rate of 7.0%.

Which trade agreements reduce duties for HS 450410?

Several free trade agreements may reduce the applicable duty rate for HS 450410, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating agglomerated cork products from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. While not directly applicable to this specific product category for preferential rates, the EU's trade agreements with certain countries might offer reduced duties, often requiring an EUR.1 movement certificate for proof of origin.

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