Cork & Articles of Cork

Heading 4503 covers articles shaped or cut from solid natural cork—bottle stoppers, discs, and similar items—where the cork structure is intact. Heading 4504 covers products made by bonding cork granules, powder, or particles together with a binder, such as cork flooring tiles, bulletin boards, and gasket sheet. If the article is made from reconstituted granules rather than solid cork, it belongs in 4504 regardless of its final shape.

Both are articles of natural cork under heading 4503 if cut from solid cork, or under 4504 if agglomerated. The end use—beverage closure versus industrial gasket—does not change the heading; the determining factor is whether the cork is natural solid material or a bonded granule composite. Technical gaskets made from agglomerated cork sheet fall under 4504.