Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers)
In plain English
This category covers natural cork that has been stripped of its outer bark or roughly squared into rectangular shapes. These items may appear as blocks, plates, sheets, strips, or sharp-edged blanks intended for making corks or stoppers. There is a single classification for these materials, which encompasses all the described forms of processed natural cork.
6-digit subheadings (1)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Cork; natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers)
Chapter 45 classification notes
Frequent misclassification in this chapter
Cork-soled shoes go to Chapter 64 not 45; cork tiles go to Chapter 45 not Chapter 68.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database