Natural Cork Granules
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4501904000 | 35.0% | CN | US | 官方文档 |
| 4503906000 | 49.0% | CN | US | 官方文档 |
| 4502000000 | 35.0% | CN | US | 官方文档 |
| 4501100000 | 35.0% | CN | US | 官方文档 |
| 4503906000 | 49.0% | CN | US | 官方文档 |
商品图片
AI分析
🛑 Natural Cork Granules: HS Code Classification & Customs Clearance Guide
🌐 HS Code Reference & Customs Strategy | 2024 Latest Tariff Analysis | Professional Clearance Protocol
📌 I. Product Definition & Classification: Are You Sure About "Granules"?
Natural Cork Granules are processed forms of natural cork bark, primarily derived from the Quercus suber tree. In international trade, the classification depends heavily on the degree of processing and the physical form (granular, powdered, or chunky).
Key Distinction:
- Primary Forms (Chapter 45, Heading 4501/4502): Raw, agglomerated, or simply crushed/granulated cork without complex manufacturing.
- Manufactured Goods (Chapter 45, Heading 4503): Cork items that have undergone further processing or are classified as specific articles.
⚠️ Critical Classification Point:
- If the cork is merely crushed, granulated, or powdered without binding agents or complex shaping → Chapter 45 (Raw/Primary)
- If the cork is agglomerated into blocks, sheets, or specific articles → Chapter 45 (Manufactured/Articles)
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|---|
4501.90.40.00 |
Natural Cork Granules, granular form, defined as crushed/granulated cork | Granular/powdery raw cork, no binding | 35.0% | Base: 0%, Section 301: 25%, 122 Clause: 10% |
4503.90.60.00 |
Natural Cork Granules, primary form of cork articles, no material conflict | Primary cork articles, no conflict | 49.0% | Base: 14%, Section 301: 25%, 122 Clause: 10% |
4502.00.00.00 |
Natural Cork Granules, fit slab/block primary form, use doesn't affect classification | Slab/block form, primary category | 35.0% | Base: 0%, Section 301: 25%, 122 Clause: 10% |
4501.10.00.00 |
Natural Cork Granules, fits simple modulation & granular characteristics | Simplely processed, granular | 35.0% | Base: 0%, Section 301: 25%, 122 Clause: 10% |
4503.90.60.00 |
Natural Cork Granules, primary form of cork products, natural cork article | Primary natural cork article | 49.0% | Base: 14%, Section 301: 25%, 122 Clause: 10% |
🔍 Key Observation:
- There is a significant tax disparity between 35% and 49%.
- HS 4501 codes generally attract 0% Base Tariff.
- HS 4503 codes attract 14% Base Tariff.
- Both categories are subject to 25% Section 301 Tariff and 10% Section 122 Tariff (based on provided data).
💰 III. Tariff Rate Detailed Explanation (2024 Latest)
✅ Applicable Country: China (CN)
✅ Destination: United States (US)
✅ Effective Date: Current rates apply as per provided data
🎯 1. HS Code 4501.90.40.00 / 4501.10.00.00 / 4502.00.00.00
(Natural Cork Granules - Raw/Primary Form)
| Item | Details |
|---|---|
| Base Tariff | 0% (Ad Valorem) |
| Section 301 Tariff | +25% (Trade Act Section 301) |
| Section 122 Tariff | +10% (Specific clause for this product) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (High tariff rate usually excludes de minimis benefits) |
| Legal Basis | Section 301 + Section 122 provisions |
📌 Explanation:
- These codes classify cork as raw or simply processed material.
- The 0% base tariff makes them more favorable than4503codes, but the 35% total rate is still high due to附加 taxes.
- Granular form is key here; if it’s too processed, it may shift to4503.
🎯 2. HS Code 4503.90.60.00
(Natural Cork Granules - Primary Article Form)
| Item | Details |
|---|---|
| Base Tariff | 14% (Ad Valorem) |
| Section 301 Tariff | +25% (Trade Act Section 301) |
| Section 122 Tariff | +10% (Specific clause for this product) |
| Total Effective Rate | 49.0% |
| Tax Calculation | CIF Value × 49% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | Section 301 + Section 122 provisions |
📌 Explanation:
- This code classifies cork as a primary article or manufactured good.
- The 14% base tariff significantly increases the total cost.
- Risk: Misclassifying raw granules as "articles" can lead to 14% higher taxes than necessary.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Tips)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| Product Specifications | ✔️ | Detail particle size, moisture content, origin |
| Commercial Invoice | ✔️ | Clearly state "Natural Cork Granules" |
| Packing List | ✔️ | Include gross/net weight, package dimensions |
| Certificate of Origin | ✔️ | To verify country of origin |
| Material Safety Data Sheet (MSDS) | ✔️ | If applicable for hazardous content (usually not for cork) |
| Photos | ✔️ | Show granular form clearly |
✅ 2. Declaration Strategy (Critical Tips)
🔥 "Form Determines Code, Code Determines Tax!"
| Scenario | Correct HS Code | Incorrect HS Code | Consequence |
|---|---|---|---|
| Raw, crushed, granular cork | 4501.90.40.00 / 4501.10.00.00 |
4503.90.60.00 |
Overpay by 14% |
| Agglomerated cork blocks/sheets | 4503.90.60.00 |
4501.10.00.00 |
Under-declare, risk of penalty |
| Cork dust/powder | 4501.90.40.00 |
4502.00.00.00 |
Potential misclassification |
📌 Key Advice:
- If your product is loose, granular, or powdery, argue for HS 4501 (35% tax).
- If it is agglomerated, shaped, or manufactured, it may fall under HS 4503 (49% tax).
- Do not misdeclare to save 14% – customs may inspect and penalize.
✅ 3. Special Cases
| Situation | Recommendation |
|---|---|
| Mixed Shipments | Separate raw granules from manufactured cork products |
| Customs Inspection | Provide photos and samples to prove granular form |
| Dispute | Apply for Advance Ruling from CBP to confirm HS Code |
🌍 V. Global Market Comparison (2024)
| Country | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4501.90.40.00 |
35% | High due to Section 301 & 122 |
| 🇺🇸 USA | 4503.90.60.00 |
49% | Higher base tariff |
| 🇨🇳 China | 4501.10.00.00 |
5-10% | Lower base tariff, no Section 301 |
| 🇪🇺 EU | 4501.90.40.00 |
0-5% | No Section 301, lower rates |
| 🇬🇧 UK | 4501.90.40.00 |
0-5% | Post-Brexit, similar to EU |
📌 Conclusion:
- USA is the most expensive market due to附加 tariffs.
- China, EU, and UK have significantly lower tariffs for the same product.
- Consider supply chain diversification if targeting the US market.
📌 VI. Common Mistakes & Pitfalls (Learn from Others)
❌ Mistake 1: Declaring raw granules as "Cork Articles" (4503)
👉 Result: Pay 14% more than necessary.
❌ Mistake 2: Not providing granular form evidence
👉 Result: Customs may reclassify to 4503 (49%) or delay shipment.
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Result: Unexpected 10% charge at customs.
✅ Best Practice:
"Natural Cork Granules, Crushed, 1-5mm Particle Size, No Binders, Raw Material for Manufacturing"
🎯 VII. Conclusion: Strategic Classification for Cost Efficiency
🎯 Remember:
🔹 "Granules = 4501 (35%), Articles = 4503 (49%)"
🔹 "Form is King, Code is Queen, Tax is the Crown!"
📌 Pro Tip:
If your shipment is high-value, consider pre-classification rulings from CBP to avoid surprises.
For small shipments, ensure accurate description to avoid delays.
📣 Act Now:
📞 Consult Customs Broker + Provide Product Samples + Confirm HS Code
🚀 Ensure Smooth Clearance, Minimize Tax, Maximize Profit!
✨ Professional Classification Starts with Accurate Data!
💼 Every Dollar Saved is a Dollar Earned!
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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。