Chapter 45
Cork and articles of cork
Section IX — Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork · 4 headings · 7 subheadings
Duty in chapter 45 at a glance
Counted across the 19 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.
- Duty-free lines
- 18 of 19 stating a rate
- Ad valorem range
- 14%
Preference programmes appearing in this chapter
Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.
What this chapter excludes
These notes push goods out of chapter 45 even when a subheading's wording seems to fit. They are the fastest way to find out you are in the wrong chapter.
1. This chapter does not cover:
- (a) Footwear or parts of footwear of chapter 64;
- (b) Headgear or parts of headgear of chapter 65; or
- (c) Articles of chapter 95 (for example, toys, games, sports equipment).
Legal notes
Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; statistical notes are US reporting rules and are not classification law.
Chapter 45 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. This chapter does not cover:
(a) Footwear or parts of footwear of chapter 64;
(b) Headgear or parts of headgear of chapter 65; or
(c) Articles of chapter 95 (for example, toys, games, sports equipment).
Chapter 45 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
1. For the purposes of subheading 4504.10.20, the term "compressed cork" means forms molded under heat and compression from cork particles without the addition of other materials.
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Headings in chapter 45
4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork
4503 Articles of natural cork
4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
Other chapters
Common questions
What does HS chapter 45 cover?
Cork and articles of cork. It contains 4 headings and 7 six-digit subheadings, and sits in Section IX (wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork).
What is excluded from chapter 45?
1. This chapter does not cover: (a) Footwear or parts of footwear of chapter 64; (b) Headgear or parts of headgear of chapter 65; or (c) Articles of chapter 95 (for example, toys, games, sports equipment).
Are chapter 45's notes legally binding?
This chapter carries 5 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading.