Cork models
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4503906000 | 49.0% | CN | US | 官方文档 |
| 4503902000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🍷 Cork Models & Natural Cork Articles (Articles of Natural Cork)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Cork Models"?
Cork is a sustainable, lightweight, and impermeable material harvested from the bark of the Quercus suber (cork oak) tree. In international trade, "Cork Models" usually refers to finished articles made entirely of natural cork. These are not raw cork granules or agglomerated cork sheets (which fall under Chapter 45 other headings), but rather shaped or cut items.
In Customs Classification (Harmonized System), articles of natural cork are primarily categorized under Heading 4503. The critical distinction lies in the shape and specific form of the article:
- Disks, Wafers, and Washers: These are simple geometric shapes, typically circular or ring-shaped, used as seals, gaskets, or decorative elements.
- Other Articles: This is a "catch-all" category for any natural cork article that does not fit the specific definition of disks, wafers, or washers. This includes cork models, cork figures, cork stoppers (if not classified elsewhere, though often 4503.90.60), and other shaped cork products.
⚠️ Key Distinction Point:
- If the item is a simple circular disk, wafer, or washer → Classify under 4503.90.20.00
- If the item is a complex shape, model, stopper, or any other form → Classify under 4503.90.60.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenarios | Tax Implication (China Origin to US) |
|---|---|---|---|
4503.90.60.00 |
Articles of natural cork: Other: Other | Cork models, cork stoppers, cork figurines, shaped cork art, other non-washer shapes | ✅ 0% Total Tax |
4503.90.20.00 |
Articles of natural cork: Other: Disks, wafers and washers | Cork seals, gaskets, simple circular cork discs, washer-shaped cork parts | ✅ 25% Total Tax |
🔍 Key Reminder:
- "Disks, Wafers, and Washers" are specifically targeted by additional tariffs. If your "model" is geometrically a disk or wafer, it triggers the 25% surcharge. - "Other" articles (like complex models, stoppers, or irregular shapes) are currently exempt from additional tariffs (0%). This is a critical cost-saving opportunity for exporters of natural cork models. - Do not confuse "natural cork articles" with "cork stoppers" made of agglomerated cork (which may fall under 4503.90.20 if they are disk-like, or 4503.90.60 if not, but natural cork is key here). The data provided specifies Natural Cork.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge, Policy Add-on)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (and subsequent imports)
🎯 1. 4503.90.60.00 —— Articles of Natural Cork: Other: Other (e.g., Cork Models)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| Section 301 Additional Tariff | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ❌ Not Applicable (This is a general article, but 0% tax means no burden regardless of de minimis, though de minimis usually applies to low-value shipments. However, for commercial imports, this is the rate.) |
| Legal Basis Path | HTSUS:4503.90.60.00 |
📌 Explanation:
- This category enjoys zero tariff burden.
- Natural cork articles that are not disks/wafers/washers are not subject to the 25% Section 301 surcharge currently applied to certain cork products.
- This makes 4503.90.60.00 the most cost-effective classification for cork models, stoppers, and artistic cork items.
🎯 2. 4503.90.20.00 —— Articles of Natural Cork: Other: Disks, Wafers and Washers
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| Section 301 Additional Tariff | +25% |
| Total Tariff Rate | 25% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Eligibility | ❌ Not Applicable (Subject to full tariff if commercial) |
| Legal Basis Path | HTSUS:4503.20.00.00 → USITC:4503.90.20.00 → FOOTNOTE:301 |
📌 Note:
- If your "cork model" is literally a disk, wafer, or washer, you will face a 25% tariff.
- This surcharge is imposed under Section 301 of the Trade Act of 1974.
- Cost Impact: For a $10,000 shipment, you pay $2,500 in duties. For4503.90.60.00, you pay $0.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detailed description: "Natural cork article, shaped model, not a disk/wafer/washer" |
| ✅ Product Photos | ✔️ | Clear images showing the 3D shape, edges, and lack of washer/disk form |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Articles of Natural Cork, Other" and HS Code 4503.90.60.00 |
| ✅ Packing List | ✔️ | Confirm no mixed shipments of disks/washers with models |
| ✅ Material Declaration | ✔️ | Confirm 100% Natural Cork (not agglomerated, if claiming 4503.90.60.00) |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Avoid Disks, Choose Other; 0% Tax, No Further!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Cork model is irregular/complex | 4503.90.60.00 (Other) |
Misdeclaring as "Disk/Washer" → 25% Tax |
| Cork model is a stopper | 4503.90.60.00 (Other) |
Misdeclaring as "Disk" → 25% Tax |
| Cork is a simple circular seal | 4503.90.20.00 (Disks/Washers) |
Misdeclaring as "Other" → Risk of Audit & Penalty |
| Mixed shipment (Models + Washers) | Split Declaration | Combined as "Other" → 25% on entire value! |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Cork Stopper | Typically classified as 4503.90.60.00 (Other), not a disk/washer. |
| Cork Art/Model | Clearly describe as "Sculpture" or "Model". Avoid words like "disc" or "wafer". |
| Agglomerated Cork | If not 100% natural cork, it may fall under different headings. Ensure "Natural Cork" is accurate. |
| Mixed Container | If a container has both disks (25%) and models (0%), must separate or declare correctly. Misdeclaration leads to penalties. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Notes |
|---|---|---|---|
| 🇺🇸 United States | 4503.90.60.00 |
0% | Best for models/stopper. 4503.90.20.00 is 25%. |
| 🇨🇳 China | 4503.90.60.00 |
Varies | Check local customs. Generally low for natural cork. |
| 🇪🇺 EU | 4503.90.60 |
0% | Most cork articles have 0% duty in EU. |
| 🇬🇧 UK | 4503.90.60 |
0% | Post-Brexit tariff often aligns with EU. |
📌 Conclusion:
- USA is the critical market where the distinction between "Disks/Washers" and "Other" matters significantly due to the 25% surcharge.
- For exporters to the US, ensure your cork models are classified under 4503.90.60.00 to achieve 0% duty.
- Never assume all cork products are taxed the same. Shape defines the rate.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a cork stopper as a "Disk"
👉 Consequence: 25% tariff instead of 0%. Loss of profit!
❌ Error 2: Using "Cork Model" without specifying shape
👉 Consequence: Customs may reclassify as "Disk/Washer" if ambiguous. Delay + Penalty.
❌ Error 3: Mixing disks and models in one line item
👉 Consequence: If not separated, customs may apply the higher rate (25%) to the entire shipment. Massive tax burden.
❌ Error 4: Not specifying "Natural Cork"
👉 Consequence: May be misclassified under synthetic cork or agglomerated cork, leading to wrong tariff codes.
✅ Correct Practice:
“Natural Cork Models, Shaped Artisan Items, Not Disks/Wafers/Washers, HS 4503.90.60.00”
🎯 VII. Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mantra:
🔹 “Other Models: 0%, Disks/Washers: 25%”
🔹 “Shape Defines Tax, Classification Saves Money!”
📌 Tips:
- If your product is a cork stopper, it is almost always 4503.90.60.00 (0%).
- If your product is a cork coaster or circular seal, it is likely 4503.90.20.00 (25%).
- Be precise in your invoice description to avoid ambiguity.
📣 Immediate Action:
📞 Verify product shape → Confirm HS Code
4503.90.60.00for models → Declare as "Other" → Enjoy 0% Duty!
✨ Professional Clearance Starts with Precise Classification!
💼 Your Every Penny Counts, Calculate Accurately!
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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。