HS Code for Cork placemats

Cork placemats are classified under HS code 4503.90, which covers articles of natural cork other than stoppers. The classification is determined by the material composition and the manufacturing process. Since these items are typically cut or shaped from natural cork bark without the use of binding agents that would characterize agglomerated cork, they fall under heading 4503. The subheading 4503.90 is a residual category for various finished products made from natural cork that do not meet the specific definition of corks or stoppers. Customs authorities prioritize the constituent material when the product is not specifically named elsewhere in the Harmonized System. For a placemat to qualify here, it must retain the cellular structure of natural cork. If the placemat is reinforced with a backing of another material, such as MDF or plastic, the classification may shift depending on which component provides the essential character of the article, though pure cork mats remain firmly within this code.

Products Included

• Natural cork table mats
• Natural cork coasters
• Heat-resistant cork pads for kitchenware
• Decorative natural cork mats for household use
• Natural cork protective surface discs

Common Misclassification

Cork placemats are frequently misclassified under HS code 4504.90. This code is reserved for articles of agglomerated cork, which is made from cork granules bound together with substances like glue or resin. If the placemat is made from compressed cork dust rather than solid natural cork slices, 4504.90 is the correct code. Additionally, some importers mistakenly use 4419.90 for wooden tableware; however, Chapter 45 specifically covers cork, which takes precedence over Chapter 44 (Wood) for these items.

FAQ

What is the HS code for cork placemats?

The HS code for placemats made of natural cork is 4503.90. If they are made of agglomerated cork, the code is 4504.90.

Does the thickness of the cork affect the HS code?

No, the thickness does not change the classification, provided the material remains natural cork and the function is for table or household use.