HS Code for Cork coasters

Cork coasters made from natural cork are classified under HS code 4503.90. Chapter 45 of the Harmonized System covers cork and articles of cork. Heading 4503 is specifically designated for articles made of natural cork. Within this heading, subheading 4503.10 is reserved for corks and stoppers, while 4503.90 serves as the "other" category for all other finished products made from natural cork. For a coaster to be classified here, it must be cut directly from natural cork sheets. The classification process involves verifying that the product has not been manufactured using agglomeration techniques (where cork waste is bonded with resins), as that would shift the classification to a different heading. Natural cork coasters are often preferred for their aesthetic and "pure" material properties. They are distinguished from household articles of other materials like plastics (Chapter 39) or wood (Chapter 44). If the coaster is a composite of cork and another material, such as a ceramic top with a cork base, the classification would be determined by the material that gives the item its essential character under GRI 3(b), which is often the ceramic portion rather than the cork. However, for pure natural cork coasters, 4503.90 is the definitive code.

Products Included

• Natural cork drink coasters
• Natural cork place mats
• Decorative natural cork discs
• Natural cork gaskets for non-industrial use
• Small natural cork mats

Common Misclassification

The most frequent misclassification is with HS code 4504.90, which covers articles of agglomerated cork. Most modern coasters are actually made of agglomerated cork (compressed granules), which belongs in 4504.90 rather than 4503.90.

FAQ

What is the HS code for natural cork coasters?

The HS code for coasters made of natural cork is 4503.90.

How do I know if my coaster is natural or agglomerated?

Natural cork shows the original grain of the bark, while agglomerated cork looks like many small chips or granules glued together.