HS Code for Cork flooring

Cork flooring is classified under HS code 4504.90. Chapter 45 of the Harmonized System covers cork and articles of cork. Heading 4504 is specifically for agglomerated cork (cork which has been molded or pressed with or without a binding substance) and articles of agglomerated cork. Most modern cork flooring is manufactured by taking granulated cork waste and compressing it with synthetic resin binders to form durable tiles or planks. While subheading 4504.10 covers basic shapes like blocks, plates, and sheets, finished flooring products that have been further worked—such as those with tongue-and-groove systems, specific surface coatings, or non-standard dimensions—are classified under the residual subheading 4504.90. This classification ensures that the finished consumer article is correctly identified separately from raw industrial agglomerated cork materials.

Products Included

• Agglomerated cork floor tiles
• Cork flooring planks
• Compressed cork floor coverings
• Cork parquet flooring
• Agglomerated cork underlayment for floors

Common Misclassification

Cork flooring is sometimes misclassified under HS code 4503.90, which covers articles of natural cork. However, since almost all cork flooring is made from compressed granules rather than solid slices of bark, 4504 is the correct heading. Another common error is using HS code 4411 (Fiberboard) or 4418 (Builders' joinery) for cork-faced flooring with a wood-fiber core. If the cork layer is the primary characteristic or if the product is solid cork, 4504.90 is required. If it is a vinyl-cork composite where vinyl is the wear layer, it may fall under 3918.

FAQ

What is the HS code for cork flooring?

The standard HS code for cork flooring made of agglomerated cork is 4504.90.

Does this code cover cork wall tiles?

Yes, wall tiles made of agglomerated cork are generally classified under the same heading, 4504, though they may fall under 4504.10 if they are simple rectangular plates.