Cork Coaster
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4504105000 | 35.0% | CN | US | Official Doc |
| 4503906000 | 49.0% | CN | US | Official Doc |
| 4503904000 | 35.0% | CN | US | Official Doc |
| 4504900000 | 35.0% | CN | US | Official Doc |
| 3924901050 | 13.3% | CN | US | Official Doc |
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πΏ Cork Coasters: The Ultimate HS Code Guide & Clearance Strategy
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Customs Strategy
π 1. Product Definition and Classification: Do You Really Know "Cork Coasters"?
Cork coasters, made from natural cork, are essential tableware items designed to protect surfaces from water rings and heat. In international trade, their classification depends heavily on the material processing state and specific product form.
Key Distinction: - Processed Cork Slabs/Sheets (4504): If the cork is agglomerated, cut into simple strips/sheets, or is a specific "board-like" product. - Other Cork Products (4503): If the product is considered a general "finished article" without a specific heading, often falling under "Other" categories for natural cork items. - Non-Cork Substitutes (e.g., Plastic 3924): If the product is labeled as "Furniture Coaster" but actually made of plastic (inferred from generic "coaster" descriptions in some datasets).
β οΈ Critical Point:
- Material Matters: Pure natural cork vs. agglomerated cork vs. plastic substitutes drastically change the HS code. - Form Matters: Is it a simple sheet (4504) or a shaped product (4503)?
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided dataset, here are the 5 possible HS Codes for "Cork Coasters" or similar items, with their tax implications:
| HS Code | Product Description (Summary) | Material/State | Total Tax Rate | Tax Detail Breakdown |
|---|---|---|---|---|
4504.10.50.00 |
Cork Table Mats | Agglomerated Cork (Board/Sheet/Strip) | 35.0% | Base: 0.0%, Sec. 301: 25.0%, Sec. 122: 10% |
4503.90.60.00 |
Other Cork Products | Natural Cork (Finished Article) | 49.0% | Base: 14.0%, Sec. 301: 25.0%, Sec. 122: 10% |
4503.90.40.00 |
Other Cork Products | Natural Cork (Wallpaper/Mat Extension) | 35.0% | Base: 0.0%, Sec. 301: 25.0%, Sec. 122: 10% |
4504.90.00.00 |
Other Cork Products | Agglomerated Cork (General "Other") | 35.0% | Base: 0.0%, Sec. 301: 25.0%, Sec. 122: 10% |
3924.90.10.50 |
Furniture Coaster (Plastic) | Inferred Plastic (Non-Cork) | 13.3% | Base: 3.3%, Sec. 301: 0.0%, Sec. 122: 10% |
π Key Insight:
- Highest Risk:4503.90.60.00at 49% due to a 14% base tariff. - Lowest Risk:3924.90.10.50at 13.3%, but ONLY IF the product is made of plastic, not cork. Misdeclaring cork as plastic leads to severe penalties. - Most Common:4504.10.50.00or4504.90.00.00at 35% for agglomerated cork products.
π° 3. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharge)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: From November 10, 2025 (and subsequent imports)
π― 1. 4504.10.50.00 β Cork Table Mats (Agglomerated)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Additional Tariff (Sec. 301) | +25% |
| IEEPA Additional Tariff (Sec. 122) | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption Eligible? | β NO (deny_de_minimis) |
| Legal Basis Path | USITC:4504.10.50.00 β FOOTNOTE:301 β IEEPA:122 |
π Explanation:
- Agglomerated cork products (like many coasters) are often classified under Chapter 45, Heading 4504. - Base 0% makes this favorable compared to natural cork articles, but the 35% total is still significant.
π― 2. 4503.90.60.00 β Other Cork Products (Natural)
| Item | Content |
|---|---|
| Base Tariff | 14% |
| USITC Additional Tariff (Sec. 301) | +25% |
| IEEPA Additional Tariff (Sec. 122) | +10% |
| Total Tax Rate | 49.0% |
| Tax Calculation | CIF Value Γ 49% |
| De Minimis Exemption Eligible? | β NO |
| Legal Basis Path | USITC:4503.90.60.00 β FOOTNOTE:301 β IEEPA:122 |
π Warning:
- This is the highest tariff in the list. - Natural cork articles (not sheets/strips) fall here. Avoid this if possible unless the product is strictly defined as a "natural cork article" with no better heading.
π― 3. 4503.90.40.00 β Other Cork Products (Wallpaper/Mat Extension)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Additional Tariff (Sec. 301) | +25% |
| IEEPA Additional Tariff (Sec. 122) | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption Eligible? | β NO |
π Note:
- Similar to4504.10.50.00, but under Chapter 45 Heading 4503. - Requires careful justification that the product fits the "wallpaper/mat extension" logic.
π― 4. 4504.90.00.00 β Other Cork Products (Agglomerated)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Additional Tariff (Sec. 301) | +25% |
| IEEPA Additional Tariff (Sec. 122) | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption Eligible? | β NO |
π― 5. 3924.90.10.50 β Furniture Coaster (Plastic)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| USITC Additional Tariff (Sec. 301) | 0.0% |
| IEEPA Additional Tariff (Sec. 122) | +10% |
| Total Tax Rate | 13.3% |
| Tax Calculation | CIF Value Γ 13.3% |
| De Minimis Exemption Eligible? | β NO |
π Critical Check:
- ONLY IF the coaster is made of plastic (e.g., PVC, silicone, resin), this code applies. - Do NOT use this for natural cork. Misclassification is fraud.
π οΈ 4. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state Material: 100% Natural Cork OR Agglomerated Cork OR Plastic. |
| β Product Photos (Clear Label) | βοΈ | Show texture, shape, and any "Cork" branding. |
| β Commercial Invoice | βοΈ | Item description must match HS Code logic (e.g., "Cork Coaster, Natural"). |
| β Packing List | βοΈ | No hidden non-cork components (e.g., plastic base). |
| β Certificate of Origin (CO) | βοΈ | If claiming preferential treatment (not applicable here due to high tariffs). |
β 2. Declaration Tips (Key Mantra)
π₯ "Material First, Form Second, Name Precise, Tax Less Pain!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| 100% Natural Cork Coaster | 4503.90.60.00 (49%) or 4503.90.40.00 (35%) |
Declare as "Plastic Coaster" β Fraud Risk |
| Agglomerated Cork Sheet/Cutter | 4504.10.50.00 (35%) |
Declare as "Natural Cork" β Higher Tax (49%) |
| Plastic/Silicone Coaster | 3924.90.10.50 (13.3%) |
Declare as "Cork" β Unnecessary High Tax |
| Mixed Material (Cork + Plastic Base) | Declare by essential character (usually cork) β 4504 or 4503 |
Split declaration β Complexity & Risk |
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Agglomerated vs. Natural | Check supplier docs. Agglomerated (glued bits) β 4504. Natural (solid slices) β 4503. |
| Coaster with Logo/Print | Does not change HS code. Ensure material is still cork. |
| Set with Cork Coaster + Glass | Split Declaration! Glass (7013) and Cork (4504/4503) have different taxes. Do not bundle as one item. |
| Low-Value Shipment (<$800) | β NOT Eligible for De Minimis due to Sec. 301 & Sec. 122 tariffs. Full duty applies even for small packages. |
π 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4504.10.50.00 / 4503.90.60.00 |
35% - 49% | None specific to cork | High Tax! Sec. 301 + Sec. 122 apply. |
| π¨π³ China | 4504.10.50.00 / 4503.90.60.00 |
5% - 14% | None | Low base tariffs. |
| πͺπΊ EU | 4504.10.50.00 / 4503.90.60.00 |
0% - 4% | CE (if plastic), FSC (if sustainable cork) | No US-style additional tariffs. |
| π¬π§ UK | 4504.10.50.00 / 4503.90.60.00 |
0% - 4% | None | Post-Brexit tariffs generally low for cork. |
π Conclusion:
- USA is the most expensive market for cork coasters due to Sec. 301 (25%) and Sec. 122 (10%) tariffs. - EU/UK are far more favorable, with tariffs near 0%.
π 6. Common Mistakes & Pitfall Avoidance (Lessons Learned)
β Mistake 1: Declaring Natural Cork as 4504 (Agglomerated)
π Consequence: Customs may audit and reclassify to 4503.90.60.00 β 49% Tax instead of 35%.
β Mistake 2: Declaring Plastic Coasters as 4504 (Cork)
π Consequence: Unnecessary 35% Tax instead of 13.3%. Also risks false declaration penalties.
β Mistake 3: Assuming De Minimis ($800) applies
π Consequence: Wrong! US customs explicitly denies de minimis for goods subject to Sec. 301 and Sec. 122 tariffs. Full tax applies.
β Mistake 4: Not specifying Agglomerated vs. Natural
π Consequence: Ambiguity leads to delays, samples requested, and potential misclassification.
β Correct Practice:
"Cork Coaster, 100% Agglomerated Natural Cork, 4-inch Diameter, Printed Logo, No Plastic Base"
β Use4504.10.50.00(35%)
π― 7. Conclusion: Professional Declaration, Cost Control!
π― Remember the Mantra:
πΉ "Cork? Check Agglomerated vs. Natural."
πΉ "Plastic? Use 3924 (13.3%). Cork? Use 4504 (35%) or 4503 (49%)."
πΉ "No De Minimis for Sec. 301/122 Goods!"
π Pro Tip:
If you are importing large volumes, consider:
1. Supplier Re-engineering: Can you use agglomerated cork (4504) instead of natural slices (4503) to save 14% base tariff?
2. Origin Diversification: Import from Vietnam, Thailand, or EU to avoid US Sec. 301 & Sec. 122 tariffs.
3. Pre-Ruling: Apply for an Advance Ruling (CBP Ruling) to confirm HS Code and avoid post-import audits.
π£ Immediate Action:
π Contact a licensed customs broker.
π Provide clear material specs.
π Avoid the 49% Trap!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Percent Saved is Pure Profit!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.