HS 450490 Other

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What products does HS 450490 cover?

This subheading covers "Other" agglomerated cork and articles thereof, not elsewhere specified within heading 4504. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category encompasses agglomerated cork products that do not fit the descriptions of discs, plates, sheets, or blocks. Examples include granulated cork, cork powder, and various molded or shaped articles made from cork granules or dust, bound together by natural or synthetic binders, provided they are not specifically classified under more precise subheadings. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database align with this broad interpretation, focusing on agglomerated cork articles not otherwise enumerated.

What falls outside HS 450490?

The following products are excluded from HS 450490: natural cork, raw or simply prepared (heading 4501), and articles of natural cork (heading 4503). Specifically, items like cork stoppers, cork tiles for flooring, and cork sheets for insulation, if made from natural cork and not agglomerated, are classified elsewhere. Also excluded are articles of agglomerated cork that are specifically described in other subheadings of heading 4504, such as discs, plates, sheets, or blocks. For instance, a solid block of agglomerated cork intended for further processing would not fall under this "other" category.

What are common classification mistakes for HS 450490?

A common error is misclassifying finished articles made from agglomerated cork that have specific uses or forms not covered by the "other" designation. For example, cork stoppers made from agglomerated cork might be incorrectly placed here instead of a more specific subheading if one exists for such items. Additionally, confusion can arise with products that are only partially agglomerated or have significant non-cork components, which may necessitate classification under Chapter 39 (plastics) or other relevant chapters based on the principal characteristic, following General Rule of Interpretation (GRI) 3.

How should importers classify products under HS 450490?

The correct procedure for classifying products under HS 450490 involves a thorough examination of the product's composition and form. Importers and customs brokers must first determine if the product is made of agglomerated cork. If it is, they should then consult the WCO HS Nomenclature and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to ascertain if a more specific subheading within heading 4504 exists for the particular article. If no more specific classification is found, and the product is indeed an article of agglomerated cork not otherwise specified, then HS 450490 is appropriate.

How is the duty calculated for products under HS 450490?

A shipment of 1,000 kilograms of agglomerated cork granules, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 450490. Note that specific countries may have different rates or preferential treatment.

Which trade agreements reduce duties for HS 450490?

Several free trade agreements may reduce the applicable duty rate for HS 450490. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada and Mexico may enter the United States duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) could 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 the exporting country's regulations.

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