HS 988045 Classified in Chapter 45
Quick Answer: Products classified under HS code 988045 enter the UK at N/A, and the EU at N/A. This code is designated for cork and articles of cork. This includes natural cork, raw or simply prepared, as well as agglomerated cork (manufactured from cork fragments) and articles made from either. Significant trade considerations may involve specific import licensing or phytosanitary requirements for raw cork depending on the origin country. Importers and customs brokers should consult the relevant national tariff schedules for precise duty rates and any applicable restrictions. CustomTariffs aggregates this classification information for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880450000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880450000 | — | — | — |
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 to Classify This HS Code?
What products does HS 988045 cover?
This subheading covers products classified within Chapter 45 of the Harmonized System (HS) nomenclature, which pertains to natural or reconstituted cork, and articles of cork. This includes raw cork, agglomerated cork, and manufactured articles such as cork stoppers, cork sheets, and cork tiles, as detailed by the World Customs Organization (WCO) HS Explanatory Notes. For United States importers, the USITC Harmonized Tariff Schedule (HTS) provides specific subheadings within Chapter 45 for detailed classification.
What falls outside HS 988045?
The following products are excluded from HS 988045 and Chapter 45, even if they contain cork. These include corks or stoppers for pharmaceutical or laboratory use that are specifically designed for such purposes and may fall under Chapter 30 or Chapter 38. Additionally, composite goods where cork is not the principal material or where other materials impart the essential character, such as certain types of flooring or insulation panels, will be classified elsewhere based on General Rule of Interpretation (GRI) 3.
What are common classification mistakes for HS 988045?
A common error is misinterpreting the "reconstituted cork" provision. Importers may incorrectly classify composite materials containing cork but primarily made of other substances, such as plastics or rubber, under Chapter 45. According to GRI 1 and GRI 3, classification is determined by the essential character of the good. For instance, a cork-backed placemat with a dominant plastic surface would likely be classified under plastics (Chapter 39), not cork.
How should importers classify products under HS 988045?
The correct procedure for classifying products under HS 988045 involves a thorough examination of the product's composition and function. Importers and customs brokers must consult the official HS Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the EU TARIC. They should determine if the product is natural cork, reconstituted cork, or an article made thereof, and then identify the most specific HS code within Chapter 45 that accurately describes the good.
How is the duty calculated for products under HS 988045?
A shipment of 10,000 natural cork stoppers, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value: 3.0% of $500 = $15.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4503.10.0000.
Which trade agreements reduce duties for HS 988045?
Several free trade agreements may reduce the applicable duty rate for HS 988045, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cork products from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate declaration is typically required. Other agreements may offer reduced rates for specific countries, but documentation requirements vary by jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 988045, and how do they vary by jurisdiction?
HS code 988045 falls under the 'Other' chapter in many tariff systems, often indicating specific national provisions rather than a globally harmonized product category. Consequently, duty rates are highly jurisdiction-specific. For instance, under the U.S. Harmonized Tariff Schedule (HTS), this code might be subject to a General (MFN) rate of, say, 5% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) could reduce this to 0%. Importers must consult the specific tariff schedule of the importing country. The USITC's HTSUSA is the definitive source for U.S. duties.
What classification criteria determine if a product falls under HS code 988045?
HS code 988045 is generally used for items that do not fit neatly into other specific HS chapters or headings. Its classification criteria are therefore defined by what it is not, or by specific national legislative intent. It often serves as a residual category. For example, in some national tariffs, it might be designated for goods subject to specific national controls or duties not otherwise specified. The WCO's Harmonized System Explanatory Notes provide the foundational principles for HS classification, but the specific application of 988045 relies heavily on the legal notes and structure of the importing country's tariff schedule.
What documentation is typically required for goods classified under HS code 988045?
Documentation requirements for HS code 988045 are dictated by the nature of the goods and the importing country's regulations, rather than the code itself. Standard import documentation will always be necessary, including a commercial invoice, packing list, and bill of lading/air waybill. Depending on the specific product and its end-use, additional documents such as import licenses, certificates of origin, or specific declarations may be required. For the U.S., CBP (Customs and Border Protection) guidelines should be consulted.
How is the import duty for HS code 988045 calculated, and can you provide a numerical example?
The duty calculation for HS code 988045 depends on the duty rate applied by the importing country and the basis of the duty (e.g., ad valorem, specific, or compound). Assuming an ad valorem rate of 5% and a shipment value of $10,000 USD, the duty would be calculated as follows: Duty = Value of Goods × Duty Rate. In this example: Duty = $10,000 × 5% = $500 USD. If the rate were a specific duty, such as $2 per kilogram, and the shipment weighed 500 kg, the duty would be 500 kg × $2/kg = $1,000. Always verify the applicable rate and calculation basis in the official tariff schedule.
Which major trade agreements might offer preferential duty rates for products classified under HS code 988045?
Preferential duty rates for HS code 988045 depend entirely on whether the importing country has a Free Trade Agreement (FTA) or other preferential trade arrangement that covers the specific product and the exporting country. For example, if a product classified under 988045 originates from a country that is part of the USMCA (United States-Mexico-Canada Agreement), and the product meets the rules of origin, it might qualify for a 0% duty rate. Similarly, agreements like the EU's Association Agreements or the UK's Global Tariff might offer reduced rates. Importers must check the specific rules of origin and preferential tariff provisions within the relevant trade agreement and the importing country's tariff schedule (e.g., EU TARIC database for EU preferences).