CLA-2-45:OT:RR:NC:N5:130
Mr. Patrick Spencer
Natural Cork Council
565 Oxford St. SE
Salem, OR 97302
RE: The tariff classification of cork stoppers from Portugal
Dear Mr. Spencer:
In your letter, dated April 8, 2025, you requested a binding tariff classification ruling on cork stoppers.
Product information was submitted for our review.
The product under consideration is cork bottle stoppers from Portugal. You note that the stoppers may be
made of natural or agglomerated cork. The stoppers are cylindrical, and diameter of the stoppers is tapered
The largest diameter does not exceed 19mm. You indicate that the stoppers are used primarily for the closure
of wine bottles. The thickness (or length) of wine stoppers exceeds the maximum diameter.
The applicable subheading for the natural cork stoppers will be 4503.10.2000, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for Articles of natural cork: Corks and stoppers: Tapered and
of a thickness (or length) greater than the maximum diameter: With maximum diameter not over 19 mm. The
rate of duty will be free.
The applicable subheading for the agglomerated cork stoppers will be 4504.10.4700, HTSUS, which provides
for Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks,
plates, sheets and strip; tiles of any shape; solid cylinders, including disks: Corks, stoppers, disks, wafers and
washers: Other. The rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries, including Portugal, will be subject to an additional 10 percent ad valorem rate of duty. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in
addition to subheading 4503.10.2000 or 4504.10.4700, HTSUS, listed above.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS
and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division