Cork coasters
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 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🍷 Cork Coasters (Cork Placemats & Drink Mats)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Cork Coasters"?
Cork coasters are essential household accessories used to protect furniture from water rings, heat damage, and scratches. In international trade, despite appearing simple, they are classified based on material composition and processing form. The critical distinction lies in whether the product is classified under Chapter 45 (Natural Cork Articles) or Chapter 39 (Plastic Articles with Cork-like aesthetics), and further细分 by specific subheadings.
Two Main Categories:
- Natural Cork Products (Chapter 45): Made primarily from natural cork granules or plates. These fall under
4504(Cork Waste/Granules) or4503(Articles of Natural Cork). The tariff burden here is significantly higher due to additional trade measures. - Plastic/Hybrid Products (Chapter 39): Often marketed as "cork-style" but made of plastic, PVC, or composite materials. These benefit from lower base tariffs and fewer additional levies.
⚠️ Key Distinction Point:
- If the product is 100% natural cork or composed of cork granules bound together → It falls under HS 4504 or 4503.
- If the product is plastic (even if marketed as "eco-friendly" or "cork-style") → It falls under HS 3924.
- Misclassification Risk: Declaring a plastic coaster as "cork" to avoid high tariffs is a common customs audit trigger. Accuracy is vital.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided data, here are the specific HS Codes and their logical justifications for Cork Coasters:
| HS Code | Product Description | Application Logic | Material/Form |
|---|---|---|---|
4504.10.50.00 |
Cork Placemats/Coasters (Granular/Sheet) | Classified under "Soft Cork Articles, other than waste." Fits the logic of cork products in sheet/band form. | Natural Cork (Sheet/Strip) |
4503.90.60.00 |
Cork Coasters (Natural Cork, Other) | Natural cork articles not specified elsewhere. Uses the "other items" fallback logic for processed natural cork. | Natural Cork (Solid/Processed) |
4503.90.40.00 |
Cork Coasters (Wallpaper/Mat Extension) | Natural cork products extended to mat/wallpaper categories. Fits natural cork material definitions. | Natural Cork (Mat-like) |
4504.90.00.00 |
Cork Articles (Other, excluding waste) | General category for cork products that don't fit specific granule/waste definitions. Broad "cork articles" scope. | Natural Cork (General) |
3924.10.40.00 |
Tableware/Household Plastic Coasters | Inferred as plastic due to "plastic product" definition. Applies to household items like coasters. | Plastic (Inferred) |
3924.90.10.50 |
Other Plastic Tableware/Coasters | Plastic household items not specified elsewhere. No material conflict with plastic definition. | Plastic (Other) |
🔍 Critical Insight:
- Natural Cork Coasters (4504/4503) are subject to high additional tariffs (up to 49% total) due to Section 301 and IEEPA measures.
- Plastic Coasters (3924) enjoy lower total tariffs (~13-14%) and are less affected by trade wars.
- Strategic Choice: If your product is not 100% natural cork, consider classifying it under3924to save ~35% in duties. However, ensure material composition matches the declaration.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (Including subsequent imports)
🎯 1. 4504.10.50.00 – Cork Placemats/Coasters (Sheet/Strip Form)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Duty | +25.0% (Section 301) |
| IEEPA Additional Duty | +10.0% (China-specific, effective Nov 10, 2025) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (High tariff threshold exceeds de minimis benefits) |
| Legal Basis | USITC:4504.10.50.00 → FOOTNOTE:301 → IEEPA:9903.01.24 |
📌 Explanation:
- Although the base tariff is 0%, the 25% Section 301 duty and 10% IEEPA duty apply.
- This is a high-cost category for natural cork products from China.
- Note: "122 Clause Tariff" mentioned in data refers to specific administrative clauses that may reinforce these additions.
🎯 2. 4503.90.60.00 – Natural Cork Coasters (Other Articles)
| Item | Content |
|---|---|
| Base Tariff | 14.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tariff | 49.0% |
| Tax Calculation | CIF Value × 49% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | USITC:4503.90.60.00 → FOOTNOTE:301 → IEEPA:9903.01.24 |
📌 Note:
- This is the highest tariff rate among all cork coaster options.
- Applies to solid natural cork items not classified as waste or granules.
- Cost Impact: Nearly half of the product value goes to duties. Strongly advise against this classification unless the product is premium natural cork.
🎯 3. 4503.90.40.00 – Cork Mats/Placemats (Natural Cork)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | USITC:4503.90.40.00 → FOOTNOTE:301 → IEEPA:9903.01.24 |
📌 Explanation:
- Similar to4504.10.50.00, the base is 0%, but additional duties apply.
- Fits products that resemble mats or wallpaper extensions made of natural cork.
🎯 4. 4504.90.00.00 – Other Cork Articles
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | USITC:4504.90.00.00 → FOOTNOTE:301 → IEEPA:9903.01.24 |
📌 Explanation:
- A broader category for cork products not fitting specific subheadings.
- Still subject to the full 35% total duty.
🎯 5. 3924.10.40.00 – Plastic Tableware (Cork-Style Coasters)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| USITC Additional Duty | 0.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tariff | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ⚠️ Check Thresholds (Low total duty may allow de minimis for low-value shipments, but verify current rules) |
| Legal Basis | USITC:3924.10.40.00 → IEEPA:9903.01.24 |
📌 Explanation:
- Significant Cost Saving: 13.4% vs. 35-49% for natural cork.
- Only IEEPA 10% applies; no Section 301 additional duty for this plastic category.
- Ideal for products made of PVC, TPE, or plastic composites that mimic cork.
🎯 6. 3924.90.10.50 – Other Plastic Household Articles
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| USITC Additional Duty | 0.0% |
| IEEPA Additional Duty | +10.0% |
| Total Tariff | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Eligibility | ⚠️ Check Thresholds |
| Legal Basis | USITC:3924.90.10.50 → IEEPA:9903.01.24 |
📌 Explanation:
- The lowest total tariff option (13.3%).
- Applies to plastic household items not specified elsewhere.
- Best choice for non-natural cork products (e.g., plastic, rubber, fabric blends).
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state material composition (e.g., "100% Natural Cork" vs. "Plastic with Cork Texture"). |
| ✅ Material Certificate | ✔️ | Lab test results proving material type. Critical for distinguishing Chapter 45 vs. 39. |
| ✅ Product Photos | ✔️ | Clear images of the coaster, showing texture, thickness, and any labels. |
| ✅ Commercial Invoice | ✔️ | Accurately describe the product: "Cork Coaster" or "Plastic Coaster." Do not use ambiguous terms. |
| ✅ Packing List | ✔️ | Include net/gross weight and package dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | Needed for verifying origin (China) and applicable trade measures. |
✅ 2. Declaration Strategy (Key Rules)
🔥 "Material Truth, Not Marketing Name!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Plastic Coaster | "Plastic Coaster, Model XYZ" | "Cork Coaster" → Severe Misclassification |
| Natural Cork Coaster | "Natural Cork Coaster" | "Plastic Coaster" → Undervaluation Fraud Risk |
| Hybrid (Cork + Plastic) | Declare primary material or consult advance ruling | Vague "Mixed Material" → Customs Detention |
📌 Warning:
- Customs officers will inspect the material. If declared as "cork" but found to be plastic, you face penalties, back taxes, and potential fraud charges.
- If declared as "plastic" but is natural cork, you underpay duties (13.4% vs 35%+), leading to back taxes + interest.
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Design | Provide design files and material specs to avoid being classified as "generic." |
| Cork Dust/Granule Coasters | Classify under 4504.10.50.00 (35% total duty). |
| Solid Cork Block Coasters | Classify under 4503.90.60.00 (49% total duty). |
| Plastic with Cork Pattern | Classify under 3924.10.40.00 (13.4% total duty). |
| Pre-5% Duty Items | If eligible for de minimis (shipments < $800), ensure HS Code is accurate to avoid post-clearance audits. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic) |
13.4% | FDA (if food-contact), Prop 65 | Avoid Natural Cork (4503/4504) due to 35-49% duty. |
| 🇺🇸 USA | 4504.10.50.00 (Cork) |
35.0% | Non-applicable | High duty burden. |
| 🇨🇳 China | 4504.10.50.00 |
0-5% | CCC (if applicable) | Lower duty, but US import costs are high. |
| 🇪🇺 EU | 4504.10.50.00 |
0% | CE, REACH | No additional duties for cork. |
| 🇬🇧 UK | 4504.10.50.00 |
0% | UKCA, CE | Favorable for cork products. |
📌 Conclusion:
- USA is the most expensive market for natural cork products due to Section 301 and IEEPA duties.
- Plastic alternatives (3924) are strategically advantageous for US exports.
- EU/UK are more favorable for natural cork, with 0% tariffs.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring plastic coasters as "cork" to avoid high tariffs.
👉 Consequence: Customs inspection reveals plastic → Penalties + Back Taxes + Fraud Investigation.
❌ Error 2: Declaring natural cork coasters as "plastic" to save duties.
👉 Consequence: Material test confirms cork → Back Taxes (35%+) + Interest.
❌ Error 3: Using vague terms like "Eco-friendly Coaster" without material specification.
👉 Consequence: Customs delays request for clarification → Shipment Holds + Demurrage Fees.
❌ Error 4: Ignoring IEEPA 10% duty on plastic products.
👉 Consequence: Underpayment by 10% → Back Taxes + Penalties.
✅ Correct Approach:
"Plastic Coaster, 100% PVC, Non-Food Contact, Model ABC, IEEPA Applicable"
OR
"Natural Cork Coaster, 100% Cork, Granular Bound, Model XYZ, Section 301 Applicable"
🎯 VII. Conclusion: Professional Classification, Cost Optimization!
🎯 Remember the Rules:
🔹 "Plastic is Cheap (13.4%), Cork is Expensive (35-49%)."
🔹 "Material Truth Saves Money, Misclassification Costs Fortune."
🔹 "Always Declare the Primary Material, Not the Marketing Name."
📌 Pro Tip:
If your product is made in Vietnam, Mexico, or Thailand, you may exempt from IEEPA/Section 301 duties, reducing tariffs to base rates only.
Consider Advance Ruling (Advance Classification) for ambiguous products to ensure compliance and cost predictability.
📣 Immediate Action:
📞 Consult a Customs Broker + Provide Material Specs + Apply for Advance Ruling if necessary.
🚀 Ensure your Cork Coasters clear customs smoothly, legally, and profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved on Duties is Pure Profit!
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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。