Cork Pad
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4504105000 | 35.0% | CN | US | 官方文档 |
| 4503906000 | 49.0% | CN | US | 官方文档 |
| 4503904000 | 35.0% | CN | US | 官方文档 |
| 4504900000 | 35.0% | CN | US | 官方文档 |
| 4502000000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Cork Pad (Cork Placemats & Cork Products)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part I: Product Definition & Classification: Do You Really Understand "Cork"?
Cork, derived from the bark of the Cork Oak (Quercus suber), is a unique, sustainable, and resilient material. In international trade, cork products are broadly categorized based on their form (raw, block, processed) and application (industrial, decorative, tableware).
Key Distinction: * Raw/Basic Forms: Unworked, blocks, or simple sheets (Chapter 45 specific provisions). * Processed/Specific Use: Placemats, coasters, tiles, or combined cork items.
⚠️ Critical Classification Logic:
- If the item is a placemat/tablemat (soft cork, cut into shapes) → It falls under "Other cork articles" or specific subheadings for combined cork.
- If the item is a solid block of raw cork → It falls under "Cork, raw or simply prepared".
- If the item is a generic article not elsewhere specified → It falls under the "Other" category in Chapter 45.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Application Scenario | Material/State Conflict? |
|---|---|---|---|
4503.90.60.00 |
Cork articles, other than natural cork (fallback logic) | General cork articles,兜底 (Catch-all) for unspecified cork goods | ❌ No conflict |
4503.90.40.00 |
Cork articles, extending to wallpapers/pads | Cork products like cork pads, wall coverings, or sheet extensions | ❌ No conflict |
4504.90.00.00 |
Other combined cork and articles thereof | Articles made from combined cork (processed cork agglomerate) | ❌ None (Material is cork) |
4504.10.50.00 |
Cork Placemats (Soft cork, board/sheet/form) | Specifically for Placemats, soft cork, board/sheet shape | ❌ None (Matches "Cork Placemat") |
4502.00.00.00 |
Natural cork, in blocks, tablets, discs, or shapes | Raw/Natural Cork Blocks, solid form | ❌ None (Matches "Cork Block") |
🔍 Key Reminder:
- Cork Placemats (软木餐垫) are best classified under4504.10.50.00because they are specifically processed forms (boards/sheets) used for tableware.
- If the product is just a generic cork item without specific use,4503.90.60.00or4504.90.00.00may apply, but4504.10.50.00is more precise for placemats.
- Never classify processed placemats as raw cork blocks (4502) unless they are indeed raw blocks.
💰 Part III: 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (including subsequent imports)
🎯 1. 4504.10.50.00 —— Cork Placemats (Soft Cork, Board/Sheet Form)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote) |
| Section 122 Surcharge | +10.0% (Specific China-related tariff) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301: 25% → Section 122: 10% → USITC: 4504.10.50.00 |
📌 Explanation:
- Base Rate 0%: Cork articles generally have low base duties.
- 301 Tariff 25%: Standard US-China trade war surcharge.
- Section 122 Tariff 10%: Additional surcharge for specific Chinese goods.
- Total 35%: This is the actual cost burden for importers. High tariff impact requires strategic planning.
🎯 2. 4503.90.60.00 —— Cork Articles (Other, Fallback Category)
| Item | Content |
|---|---|
| Base Tariff | 14.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff Rate | 49.0% |
| Tax Calculation | CIF Value × 49% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 14% → Section 301: 25% → Section 122: 10% → USITC: 4503.90.60.00 |
📌 Note:
- This is a higher tariff category because the base duty is 14%.
- Only use this if the product cannot be classified under4504or4502.
- Avoid this classification if possible due to the high 49% total rate.
🎯 3. 4503.90.40.00 —— Cork Articles (Wallpaper/Pads Extension)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 25% → Section 122: 10% → USITC: 4503.90.40.00 |
📌 Note:
- Similar to4504.10.50.00in total tax (35%).
- Applicable if the product is considered a "pad" extension but not strictly a placemat.
🎯 4. 4504.90.00.00 —— Other Combined Cork Articles
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 25% → Section 122: 10% → USITC: 4504.90.00.00 |
📌 Note:
- Used for combined cork items not specifically listed elsewhere.
- If your cork placemat is made of agglomerated cork (pressed cork dust), this code may be more accurate than4504.10.50.00(which implies soft cork sheets).
🎯 5. 4502.00.00.00 —— Natural Cork, Raw or Simply Prepared
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 25% → Section 122: 10% → USITC: 4502.00.00.00 |
📌 Note:
- Only for raw cork blocks.
- Do NOT use for placemats! Misclassification here leads to severe penalties.
🛠️ Part IV: Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions, material type (natural vs. agglomerated), thickness |
| ✅ Product Photos | ✔️ | Clear images showing front/back, packaging, and any labels |
| ✅ Commercial Invoice | ✔️ | Must state "Cork Placemats" or "Cork Articles", not just "Cork" |
| ✅ Packing List | ✔️ | Weight, quantity, and packaging details |
| ✅ Origin Certificate (CO) | ✔️ | If not China-origin, may qualify for preferential rates |
| ✅ Material Declaration | ✔️ | Confirm if it is 100% natural cork or agglomerated cork |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material First, Form Second, Name Specific, Tax Optimize!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Cork Placemats (Soft cork, cut) | 4504.10.50.00 ("Cork Placemats") |
Misdeclare as "Cork Block" (4502) → Penalty |
| Agglomerated Cork Mats | 4504.90.00.00 or 4504.10.50.00 |
Misdeclare as 4503 → Higher tax (49%) |
| Raw Cork Blocks | 4502.00.00.00 |
Misdeclare as "Placemats" → Classification Error |
| Generic Cork Items | 4503.90.60.00 |
Avoid if specific code like 4504 applies |
✅ 3. Special Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Cork + Fabric) | If cork is the essential character, still classify under Chapter 45. Provide material ratio. |
| Custom-Shaped Placemats | Ensure HS Code 4504.10.50.00 is used. Provide shape diagrams if complex. |
| Agglomerated vs. Natural | Critical: Agglomerated cork usually falls under 4504. Natural cork sheets/blocks under 4502 or 4503. |
| High-Value Luxury Cork | Provide invoices showing value justification to avoid undervaluation flags. |
🌍 Part V: Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4504.10.50.00 |
35% (China) | None specific | High tariff due to 301 + 122 clauses |
| 🇨🇳 China | 4504.10.50.00 |
0-5% | None | Low tariff for exports to China |
| 🇪🇺 EU | 4504.10.50.00 |
0-3% | REACH | Generally low tariffs, no major surcharges |
| 🇬🇧 UK | 4504.10.50.00 |
0-5% | UKCA | Post-Brexit, check specific rules |
| 🇦🇺 Australia | 4504.10.50.00 |
0-5% | None | Generally favorable |
📌 Conclusion:
- USA is the most challenging market for cork products from China due to 35% total tariff.
- EU/UK/Australia are much more favorable with 0-5% tariffs.
- Consider supply chain diversification (e.g., sourcing from Portugal or Spain) if targeting the US market to avoid high tariffs.
📌 Part VI: Common Errors & Pitfall Avoidance Guide (Lessons Learned)
❌ Error 1: Declaring "Cork Placemats" as "Cork Blocks" (4502)
👉 Consequence: Customs may reject as misclassification. Placemats are processed goods, not raw blocks.
❌ Error 2: Using 4503.90.60.00 for Placemats
👉 Consequence: Paying 49% tax instead of 35%. Always use the more specific code (4504.10.50.00) if applicable.
❌ Error 3: Ignoring "Agglomerated" vs. "Natural" distinction
👉 Consequence: 4504 (Agglomerated) vs. 4502/4503 (Natural). Misclassification leads to delays and audits.
❌ Error 4: Not declaring Section 122 Impact
👉 Consequence: Underestimating total landed cost. The 10% Section 122 is mandatory for many Chinese goods.
✅ Correct Practice:
"Cork Placemats, 12x18 inch, Soft Cork, Agglomerated, Pack of 4, Model XYZ, Made in China"
🎯 Part VII: Conclusion: Professional Declaration, Time & Cost Savings!
🎯 Remember the Mantra:
🔹 "Placemats are
4504, Blocks are4502. Generic is4503."
🔹 "Total Tax is 35% for Placemats, 49% for Generic. Choose Wisely!"
📌 Pro Tip:
If your cork products are originating from Portugal, Spain, or Morocco, you may qualify for lower or zero tariffs in the US due to trade agreements or origin rules.
Recommendation: Apply for Advance Ruling (HS Code Pre-classification) with US Customs (CBP) before shipment to avoid disputes.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Pre-classification
🚀 Let Your Cork Products Clear Customs Smoothly, Efficiently Outbound, Profit Maximized!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves to Be Precisely Calculated!
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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
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 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。