Adhesive Polymer Cork Floor Tiles
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3506915000 | 37.1% | CN | US | 官方文档 |
| 4504103000 | 35.0% | CN | US | 官方文档 |
| 4504101000 | 35.0% | CN | US | 官方文档 |
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AI分析
🧱 Adhesive Polymer Cork Floor Tiles: Import Clearance & HS Code Guide (2026)
🌐 HS Code Reference & Clearance Strategy | Latest Tariff Breakdown | Strategic Entry Compliance
📌 I. Product Definition & Classification: What Are "Adhesive Polymer Cork Floor Tiles"?
These products are flooring materials primarily composed of cork (from the cork oak tree) bound together with an adhesive/polymer resin, featuring a pre-applied adhesive backing for direct installation. They are categorized not as finished wood floors, but as cork-based building materials.
In international trade, the distinction lies in: 1. Material Composition: Is it primarily cork? (Yes → Chapter 45) 2. Form: Is it in tiles, strips, or loose sheets? 3. Binding: Is it bonded with glue/resin?
⚠️ Key Classification Point: - If it is self-adhesive (has a peel-and-stick backing) and comes in strips → 3506.91.50.00 - If it is a glued cork tile (block/brick form) → 4504.10.30.00 or 4504.10.10.00
📦 II. HS Code Classification Details (2026 Latest Tariff Schedule)
| HS Code | Product Description | Scenario | Key Feature |
|---|---|---|---|
3506.91.50.00 |
Self-adhesive cork floor strips Core material is cork; classified as flooring material |
Self-adhesive strips (roll or cut pieces) | ✅ Self-adhesive backing |
4504.10.30.00 |
Adhesive cork floor tiles Material: Cork; Form: Board/Sheet; Use: Floor covering |
Glued cork tiles (general board/sheet form) | ✅ Adhesive-bound, Board/Sheet form |
4504.10.10.00 |
Adhesive cork floor tiles Material: Cork; Form: Brick/Tile; Contains Binder |
Glued cork tiles (specific "brick" form with binder) | ✅ Adhesive-bound, Tile/Brick form |
🔍 Critical Note: - 3506.91.50.00 is for self-adhesive products (peel-and-stick). - 4504.10.x.x is for cork articles bound together by an adhesive (glued tiles), whether they have an additional backing adhesive or not. The distinction between
.10.00and.30.00often depends on the specific "brick" vs "board/sheet" morphology defined by customs authorities.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (for all subsequent imports)
🎯 1. 3506.91.50.00 —— Self-Adhesive Cork Floor Strips
| Item | Content |
|---|---|
| Base Tariff Rate | 2.1% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% (China-specific) |
| Total Effective Rate | 37.1% |
| Calculation Basis | CIF Value × 37.1% |
| De Minimis Eligibility | ❌ NO (deny_de_minimis) |
| Legal Path | Base: 3506.91 → 301: +25% → 122: +10% |
📌 Explanation: - 2.1%: Standard MFN base duty for "Other adhesives... prepared for use as... floor coverings". - 25%: Section 301 Additional Duty (Item List 4B). - 10%: Section 122 Duty under IEEPA (Targeting China-origin goods). - Total 37.1%: This is a high-cost import. Cost planning must include this full burden.
🎯 2. 4504.10.30.00 —— Adhesive Cork Floor Tiles (Board/Sheet Form)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% (China-specific) |
| Total Effective Rate | 35.0% |
| Calculation Basis | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ NO (deny_de_minimis) |
| Legal Path | Base: 4504.10 → 301: +25% → 122: +10% |
📌 Explanation: - 0.0%: Base duty for "Cork articles" is often zero, making the additional taxes the primary cost driver. - 25% + 10%: Same aggressive trade policies apply. - Total 35.0%: Slightly cheaper than self-adhesive strips due to lower base rate, but still very high.
🎯 3. 4504.10.10.00 —— Adhesive Cork Floor Tiles (Brick/Tile Form)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% (China-specific) |
| Total Effective Rate | 35.0% |
| Calculation Basis | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ NO (deny_de_minimis) |
| Legal Path | Base: 4504.10 → 301: +25% → 122: +10% |
📌 Explanation: - Identical tax treatment to
4504.10.30.00. - The distinction is purely descriptive ("brick" vs "board"). Customs may scrutinize this to ensure correct subheading.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: Core material (100% Cork?), Adhesive type, Thickness, Dimensions. |
| ✅ Product Photos | ✔️ | Clear images of the tile surface, edge, and adhesive backing (if self-adhesive). |
| ✅ Commercial Invoice | ✔️ | Must clearly describe as "Cork Floor Tiles" or "Self-Adhesive Cork Strips". Avoid vague terms like "Flooring". |
| ✅ Packing List | ✔️ | Weight and dimensions per carton. |
| ✅ Certificate of Origin (CO) | ✔️ | To prove Chinese origin (triggers 301/122). |
| ✅ Test Reports | ✔️ | VOC emissions, formaldehyde content (if requested for indoor air quality compliance). |
✅ 2. Classification Strategy & Tips
🔥 "Self-Adhesive vs. Glued: Define Backing Clearly!"
| Scenario | Correct HS Code | Why? |
|---|---|---|
| Peel-and-Stick (Has pressure-sensitive tape on back) | 3506.91.50.00 |
Classified under "Adhesives... prepared for use as... floor coverings". |
| Glued Cork Tiles (Cork granules bonded with resin, no peel-back) | 4504.10.10.00 or .30.00 |
Classified under "Cork articles". |
| Cork Tiles with Separate Glue (Sold with container of glue) | 4504.10.x.x |
The tile itself is the primary good; glue is accessory. |
| Wood-Look Cork Laminate (With plastic wear layer) | Check Laminated Rules | If primarily cork, may still be 4504. If primarily plastic/wood, change chapter. |
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| De Minimis (Section 321) | ❌ Not Eligible. Both 3506.91 and 4504.10 are subject to Section 301 and Section 122 duties, which are excluded from the $800 de minimis exemption for Chinese goods. |
| Valuation | Ensure Transaction Value includes all costs (shipping, insurance, royalties). High tariffs make valuation discrepancies risky. |
| Anti-Dumping/Countervailing | Currently, no specific AD/CVD orders for cork tiles from China. However, verify with a customs broker. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tariff (CN Origin) | Key Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3506.91.50.00 / 4504.10.x.x |
35.0% - 37.1% | 301 + 122 Duties | Very High Cost. |
| 🇨🇳 China | 3506.91 / 4504.10 |
~0-5% (Export) | VAT Refund Applicable | Export duty low; focus on import duty in US. |
| 🇪🇺 EU | 4504.10 |
0% (Standard) | CE, REACH | No Section 301/122 equivalent. Much more competitive. |
| 🇨🇦 Canada | 4504.10 |
~5-10% | CFS, EPR | Moderate tariffs. |
| 🇬🇧 UK | 4504.10 |
~5-10% | UKCA | Post-Brexit duties apply. |
📌 Conclusion: - The US market is the most expensive due to the叠加 (stacking) of Base Tariff + Section 301 (25%) + Section 122 (10%). - EU and UK markets are significantly more favorable (0-10%) if you are exporting from China. - Consider supply chain diversification (e.g., sourcing from Portugal or Spain, cork producers) to bypass Chinese origin duties if targeting the US.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Claiming De Minimis ($800) for small samples or B2B shipments 👉 Result: Seizure or forced payment of 35-37% duties upon formal entry. Never use Section 321 for Chinese cork tiles.
❌ Mistake 2: Misclassifying as "Wood Flooring" (HS 4409) 👉 Result: Wrong HS Code. Cork is Chapter 45. Misclassification can lead to audits and penalties.
❌ Mistake 3: Ignoring the "Self-Adhesive" distinction
👉 Result: If you declare 4504 (Cork Articles) but the product is 3506 (Self-Adhesive Adhesive), customs may reclassify, leading to different duty rates (37.1% vs 35.0%) and delays.
✅ Correct Declaration Example:
"Cork Floor Tiles, Adhesive-backed, 12x12 inch, 100% Natural Cork Core, for Residential Flooring Installation. Model: CT-100."
🎯 VII. Conclusion: Strategic Cost Management
🎯 Key Takeaway:
🔹 "Cork in the US is Taxed Like a Target."
🔹 35-37% Total Duty is non-negotiable for Chinese-origin goods.
🔹 No De Minimis – Plan for formal entry for every shipment.🔹 Action Plan: 1. Verify Classification: Are they self-adhesive (
3506) or glued tiles (4504)? 2. Budget for Duties: Include 37.1% in your landed cost calculation. 3. Document Rigorously: Photos and specs are critical to avoid reclassification. 4. Explore Alternatives: If volume is high, consider sourcing from non-China origins (EU/Portugal) to avoid 301/122 tariffs.
📌 Pro Tip:
For large commercial projects, apply for an Import Administration (IA) Ruling if the classification between
4504.10.10and.30is ambiguous. A pre-ruling can provide certainty and potentially reduce audit risks.
📣 Immediate Action:
📞 Consult a licensed US Customs Broker.
📋 Prepare Product Data Sheet with Adhesive Details.
📉 Calculate Landed Cost including 37.1% Duty.
✨ Precision in Classification, Profit in Import!
💼 Don't let hidden tariffs eat your margin!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
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- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。