cork wafer
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 |
| 4504105000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🍷 Cork Wafers (Cork Products)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 Part I: Product Definition & Classification: Do You Really Understand "Cork Wafers"?
Cork wafers, typically derived from the bark of the Quercus suber (Cork Oak), are widely used in manufacturing, pharmaceutical, and consumer goods as gaskets, washers, shims, or protective liners. In international trade, their classification depends heavily on their processing level and intended application.
Natural Cork vs. Processed Cork Products: * Agglomerated/Engineered Cork: Cork particles bound with adhesives, often used for industrial gaskets. * Natural Cork Sheets/Wafers: Sliced from natural cork blocks, often used for decorative or sealing purposes.
⚠️ Key Distinction Point:
- If the product is a simple slice/block of cork, potentially agglomerated, used as a gasket/shim/wafer → It generally falls under 4504 (Agglomerated Cork).
- If the product is considered a specific article of natural cork (e.g., a finished pad, liner, or specific shaped item not covered elsewhere) → It may fall under 4503 (Articles of Natural Cork).
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|---|
4504.10.50.00 |
Agglomerated cork products, such as wafer/gasket/shim type articles; also includes cork blocks/plates/strips for gaskets (e.g., engine gaskets) | Industrial gaskets, engine seals, mechanical shims | 35.0% | Base: 0% + Section 301: 25% + Section 122: 10% |
4503.90.60.00 |
Other articles of natural cork, including processed forms like coasters/pads | Finished consumer pads, natural cork liners, non-agglomerated specific articles | 49.0% | Base: 14% + Section 301: 25% + Section 122: 10% |
4503.90.40.00 |
Other articles of natural cork, specifically wall coverings/pads extensions | Decorative cork pads, wall liners, extended pad categories | 35.0% | Base: 0% + Section 301: 25% + Section 122: 10% |
4504.90.00.00 |
Other agglomerated cork and articles thereof, such as gaskets or wafers | General agglomerated cork wafers, non-specific industrial seals | 35.0% | Base: 0% + Section 301: 25% + Section 122: 10% |
🔍 Key Reminder:
- The crucial difference lies between Agglomerated Cork (4504) and Other Natural Cork Articles (4503).
- If the "Cork Wafer" is made from cork dust/particles bonded together (common for gaskets), it is 4504.
- If it is a solid slice of natural cork used as a specific article (like a coaster or specialized pad) not fitting 4504, it may be 4503.90.60.00 or 4503.90.40.00.
- Misclassification Risk: Declaring agglomerated gaskets as "natural cork articles" can lead to higher taxes (49% vs 35%) or customs rejection for incorrect description.
💰 Part III: 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4504.10.50.00 & 4504.90.00.00 — Agglomerated Cork Products (Gaskets/Wafers)
| Item | Details |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Additional Duty | +25% (under USITC Footnote 9903.88.01 / Section 301) |
| IEEPA Additional Duty | +10% (Targeting China/HK products, effective Nov 10, 2025 / Section 122) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4504.10.50.00 / 4504.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "USITC 25%": This is the "Additional Duty" under the Section 301 Trade Act.
- "IEEPA 10%": This is the additional tariff under the International Emergency Economic Powers Act.
- Total 35%: This is a high tariff rate for raw material processing products. Must be anticipated in cost models!
🎯 2. 4503.90.60.00 — Other Articles of Natural Cork
| Item | Details |
|---|---|
| Base Tariff | 14% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tariff Rate | 49.0% |
| Tax Calculation | CIF Value × 49% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4503.90.60.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- If your "Cork Wafer" is classified as a specific natural cork article (e.g., a finished pad) rather than agglomerated industrial material, the tax is 49%.
- This is 14% higher than the agglomerated category due to the 14% base duty.
🎯 3. 4503.90.40.00 — Other Natural Cork Articles (Pads/Wall Coverings)
| Item | Details |
|---|---|
| Base Tariff | 0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Applicable |
📌 Note:
- Similar to agglomerated cork, this category has 0% base duty, resulting in a 35% total rate.
- Applicable if the product is considered a "pad" or "wall covering extension" of natural cork.
🛠️ Part IV: Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail material composition (Natural vs. Agglomerated), dimensions, thickness. |
| ✅ Process Description | ✔️ | Explain how the cork is processed (e.g., "Cork dust bonded with rubber adhesive" → Agglomerated). |
| ✅ Product Photos (Clear) | ✔️ | Show texture, edges, and any packaging. Distinguish between solid natural cork and granulated agglomerated cork. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Cork Wafers/Gaskets" and the correct HS Code. |
| ✅ Packing List | ✔️ | Confirm unit weight and quantity. |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential rates (though unlikely for China origin in this category). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Know Your Cork: Agglomerated or Natural? Get the Code Right!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Industrial Gaskets/Shims (Bonded) | 4504.10.50.00 or 4504.90.00.00 (35%) |
Misclassifying as "Natural Cork Pad" → 49% |
| Natural Cork Coasters/Pads | 4503.90.60.00 or 4503.90.40.00 |
Misclassifying as "Industrial Gasket" → Wrong Use |
| Mixed Package (Natural + Agglomerated) | Separate Lines | Mixing → Customs Review Delay |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Cork Wafers | Provide customer orders + design specs to prove industrial use. |
| Cork + Rubber Composite | If rubber is the essential character, it might move to Chapter 40. However, if cork is dominant, it stays in Chapter 45. Consult customs broker. |
| Sample Imports | Even small samples are subject to duties if > $800 (De Minimis does not apply to these HS codes from China). |
🌍 Part V: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4504.10.50.00 |
35% (Agglomerated) 49% (Natural Article) |
No specific | High additional taxes (301+122) |
| 🇨🇳 China | 4504.10.00.00 |
5% | RoHS (if applicable) | No additional tariffs |
| 🇪🇺 EU | 4504.10.00 |
0% | CE (if applicable) | No Section 301/122 equivalent |
| 🇬🇧 UK | 4504.10.00 |
0% | UKCA | Post-Brexit tariffs apply |
📌 Conclusion:
- The US is the most expensive market for cork products from China due to Section 301 (25%) and Section 122 (10%) tariffs.
- Cost Saving Tip: If possible, ensure the product is correctly classified under 4504 (35%) rather than 4503.90.60 (49%) to save 14% on base duty.
- Natural vs. Agglomerated: Industrial gaskets are almost always agglomerated (4504). Do not declare them as natural cork to avoid "incorrect classification" penalties.
📌 Part VI: Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Agglomerated Cork Gaskets" as "Natural Cork Coasters" (4503.90.60.00)
👉 Consequence: Tax increases from 35% to 49%. Plus, customs may question the product's nature.
❌ Error 2: Using "Cork Sheets" as a generic description without specifying "Agglomerated" or "Natural"
👉 Consequence: Customs officer may choose the higher rate or delay clearance for clarification.
❌ Error 3: Ignoring Section 122 Tariff
👉 Consequence: Underestimating total landed cost by 10%. This tax applies to many Chinese goods effective Nov 2025.
✅ Correct Declaration Example:
"Agglomerated Cork Gaskets, used for industrial machinery sealing, made from cork particles bonded with adhesive, HS Code 4504.10.50.00"
🎯 Part VII: Conclusion: Professional Declaration, Cost Optimization
🎯 Remember the Mantra:
🔹 "Agglomerated = 4504 (35%) | Natural Article = 4503 (49% or 35%)"
🔹 "Gaskets are usually Agglomerated. Don't pay 49% for a 35% product!"
🔹 "Total Tariff = Base + 25% (301) + 10% (122)"
📌 Tips:
- If your cork wafers are not of Chinese origin (e.g., Vietnam, Portugal), you may be eligible for exemptions or lower tariffs.
- Apply for a Pre-Ruling (Advance Ruling) if you are unsure whether your product is "Agglomerated" or "Natural Article." This saves time and money.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product samples/photos + Confirm material composition.
🚀 Let your Cork Wafers clear smoothly, reduce costs, and boost profits!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every cent of tax matters!
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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。