HS code · 2-digit chapter
HS Code 45 – Cork and articles of cork
What HS 45 covers
Chapter 45 of the Harmonized System (HS) is dedicated to 'Cork and articles of cork,' encompassing a diverse range of products derived from the bark of the cork oak tree. This chapter meticulously classifies cork in its various forms, from raw, natural material to highly processed agglomerated cork and finished articles. The scope includes natural cork, raw or simply prepared (such as stripped or roughly squared), natural cork further worked (e.g., in blocks, plates, sheets, or discs), and articles made entirely of natural cork, such as stoppers and gaskets. Crucially, it also covers agglomerated cork, which is made by bonding cork particles together, with or without a binder, and all articles manufactured from this agglomerated material, including flooring, insulation panels, and certain industrial components. Key sub-categories within this chapter distinguish between natural cork (headings 4501-4503) and agglomerated cork (heading 4504). This classification is vital for trade compliance as it dictates applicable customs duties, taxes, import restrictions (e.g., phytosanitary requirements for raw cork), and eligibility for preferential trade agreements. Misclassification can lead to costly delays, penalties, and incorrect duty payments. Historically, cork has been a significant material, particularly for wine stoppers and insulation, with Portugal being the world's leading producer. The sustainable harvesting practices of cork oak forests also lend an environmental dimension to its trade significance. Understanding the boundaries of this chapter – ensuring cork is the essential character of an article – is paramount for importers, exporters, and customs professionals navigating international trade regulations.
- Covers
- Natural cork bark
- Raw cork strips
- Roughly squared cork blocks
- Natural cork sheets
- Natural cork discs
- Wine bottle cork stoppers
- Champagne cork stoppers
- Cork gaskets
- Cork bottle caps
- Cork flooring tiles
- Cork wall panels
- Cork insulation sheets
- Cork underlayment
- Cork bulletin boards
- Cork coasters
- Cork yoga blocks
- Cork granules
- Cork waste and scrap
- Agglomerated cork blocks
- Cork expansion joints
- Cork fishing rod handles
- Cork shoe insoles
- Cork agglomerated rolls
- Cork rings for instruments
- Cork pads for machinery
- Examples
A Portuguese wine producer exports thousands of natural cork stoppers (HS 4503.10) to wineries across the United States. These shipments typically travel by sea from Lisbon to East Coast ports like Newark or Baltimore, requiring proper phytosanitary certificates and customs declarations to ensure smooth clearance under US import regulations. In another scenario, a Spanish manufacturer ships agglomerated cork floor tiles (HS 4504.10) to a new hotel development in Germany. This intra-EU trade benefits from simplified customs procedures, but accurate classification is still essential for VAT purposes and adherence to EU building standards. Furthermore, a Chinese company imports raw cork bark (HS 4501.10) from Tunisia for processing into insulation materials. The bulk cargo travels from Tunis to Shanghai, necessitating careful documentation of origin and species to comply with Chinese customs and environmental regulations. Finally, a specialty craft supplier in Japan imports small quantities of pre-cut natural cork sheets (HS 4502.00) from Italy for model making and bespoke product design, with these smaller, high-value shipments often utilizing air cargo for quicker delivery.
Headings in chapter 45 4
Codes often confused with 45
Common mistake. Common misclassification errors under Chapter 45 often arise when cork is a component rather than the primary material. Traders might incorrectly classify an item here if cork is merely an accessory or a minor part. For instance, a common mistake is classifying a wooden tool with a cork handle under Chapter 45; it should typically fall under HS Chapter 44 (Wood and articles of wood) if wood gives the article its essential character. Similarly, a composite material where cork is mixed with plastics, but plastic is predominant, might be mistakenly placed in Chapter 45 instead of HS Chapter 39 (Plastics and articles thereof). Another area of confusion can be with HS Chapter 68 (Articles of stone, plaster, cement, asbestos, mica or similar materials) for certain insulation or building materials, where cork might be a binder or filler but not the defining material. The 'essential character' rule (GRI 3b) is crucial here; if cork defines the article's fundamental use or appearance, it belongs in Chapter 45.
Top exporters and importers of HS code 45, 2025
In 2025, the largest exporter of HS code 45 in UN Comtrade data was Portugal, with 60% of world exports; the largest importer in UN Comtrade data was France, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Portugal $1.2B 60% of world exports
- 2 Spain $368M 18% of world exports
- 3 France $105M 5.1% of world exports
World total: $2.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 France $300M 14% of world imports
- 2 United States $277M 13% of world imports
- 3 Italy $257M 12% of world imports
World total: $2.1B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 45
What is HS code 45?
HS code 45 is a 2-digit chapter in the Harmonized System that covers: Cork and articles of cork. Chapter 45 of the Harmonized System (HS) is dedicated to 'Cork and articles of cork,' encompassing a diverse range of products derived from the bark of the cork oak tree. This chapter meticulously classifies cork in its various forms, from raw, natural material to highly processed agglomerated cork and finished articles. The scope includes natural cork, raw or simply prepared (such as stripped or roughly squared), natural cork further worked (e.g., in blocks, plates, sheets, or discs), and articles made entirely of natural cork, such as stoppers and gaskets. Crucially, it also covers agglomerated cork, which is made by bonding cork particles together, with or without a binder, and all articles manufactured from this agglomerated material, including flooring, insulation panels, and certain industrial components. Key sub-categories within this chapter distinguish between natural cork (headings 4501-4503) and agglomerated cork (heading 4504). This classification is vital for trade compliance as it dictates applicable customs duties, taxes, import restrictions (e.g., phytosanitary requirements for raw cork), and eligibility for preferential trade agreements. Misclassification can lead to costly delays, penalties, and incorrect duty payments. Historically, cork has been a significant material, particularly for wine stoppers and insulation, with Portugal being the world's leading producer. The sustainable harvesting practices of cork oak forests also lend an environmental dimension to its trade significance. Understanding the boundaries of this chapter – ensuring cork is the essential character of an article – is paramount for importers, exporters, and customs professionals navigating international trade regulations.
What products fall under HS code 45?
Natural cork bark, Raw cork strips, Roughly squared cork blocks, Natural cork sheets, Natural cork discs, Wine bottle cork stoppers, Champagne cork stoppers, Cork gaskets, Cork bottle caps, Cork flooring tiles, Cork wall panels, Cork insulation sheets, Cork underlayment, Cork bulletin boards, Cork coasters, Cork yoga blocks, Cork granules, Cork waste and scrap, Agglomerated cork blocks, Cork expansion joints, Cork fishing rod handles, Cork shoe insoles, Cork agglomerated rolls, Cork rings for instruments, Cork pads for machinery
What are common misclassifications for HS code 45?
Common misclassification errors under Chapter 45 often arise when cork is a component rather than the primary material. Traders might incorrectly classify an item here if cork is merely an accessory or a minor part. For instance, a common mistake is classifying a wooden tool with a cork handle under Chapter 45; it should typically fall under HS Chapter 44 (Wood and articles of wood) if wood gives the article its essential character. Similarly, a composite material where cork is mixed with plastics, but plastic is predominant, might be mistakenly placed in Chapter 45 instead of HS Chapter 39 (Plastics and articles thereof). Another area of confusion can be with HS Chapter 68 (Articles of stone, plaster, cement, asbestos, mica or similar materials) for certain insulation or building materials, where cork might be a binder or filler but not the defining material. The 'essential character' rule (GRI 3b) is crucial here; if cork defines the article's fundamental use or appearance, it belongs in Chapter 45.
Which countries are the top exporters of goods under HS code 45?
In 2025, the top exporters of HS code 45 in UN Comtrade data were Portugal ($1.2B, 60% of world exports), Spain ($368M) and France ($105M). World exports came to about $2.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 45?
In 2025, the top importers of HS code 45 in UN Comtrade data were France ($300M, 14% of world imports), the United States ($277M) and Italy ($257M). World imports came to about $2.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 45 structured?
HS code 45 is a 2-digit chapter code in the Harmonized System maintained by the World Customs Organization. It represents a broad category of goods and contains multiple 4-digit headings and 6-digit subheadings for more specific classifications.