# Customs tariff code 4504.90: Agglomerated cork (with or without a binding substance) and articles of agglomerated…

> Customs tariff code 4504.90 covers Agglomerated cork (with or without a binding substance) and articles of agglomerated cork, andere. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/450490
- Reference data as at: 2026-07-01
- Customs code: 4504.90
- Third-country duty: none at this level
- Declarable: no

## Where this code sits in the tariff

- 45 CORK AND ARTICLES OF CORK
  - 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
    - 4504.90 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork, andere

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Andorra | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Chile | 0 % | Tariff preference |
| Lebanon | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| Jordan | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |

## Binding tariff information for this code

- **PLPL-WIT-2015-00474** (PL): Przekładki wykonane z korka naturalnego (regranulowanego), podklejone pianką samoadhezyjną, przeznaczone jako elementy pomocnicze do pakowania/zabezpieczania towarów na czas transportu, głównie tych narażonych na stłuczenie/zniszczenie, np. okien, szyb, paneli szklanych. Wyrób produkowany w różnych wymiarach m.in. 20 x 20 x 10 mm, 15 x 15 x 3 mm (zwykle o przekroju kwadratu).
- **DE17721/09-1** (DE): Ware aus Presskork, so genannte Kork-Yogamatte - in den Abmessungen von ca. 180 x 60 x 0,4 cm, - im Wesentlichen bestehend aus einer Platte aus Presskork, aufgebracht auf einer Rückseite aus Zellkunststoff, eingefasst mit Streifen aus Spinnstoffgewebe, - aufgerollt mit Klettbändern auf zwei Spinnstoffgewebestreifen zusammenhaltbar.

## Notes that govern this classification

### Pos. 4504

Zu Unterposition 4504 90 20: Hierher gehören Stopfen aus Presskork, die nicht zylindrisch sind. Sie sind z. B. konisch und können in der Mitte auch ein Loch haben:

### Kapitel 45

1. Zu Kapitel 45 gehören nicht: a) Schuhe und Teile davon des Kapitels 64 (RV E4501A00); b) Kopfbedeckungen und Teile davon des Kapitels 65 (RV E4501B00); c) Waren des Kapitels 95 (z.B. Spielzeug, Spiele, Sportgeräte) (RV E4501C00).

## Subdivisions of this code

- 4504.90.20 Corks and stoppers
- 4504.90.80 Other

## Frequently asked questions

### What does customs tariff code 4504.90 cover?

Code 4504.90 covers Agglomerated cork (with or without a binding substance) and articles of agglomerated cork, andere. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 4504.90?

TARIC holds no third-country rate of its own for 4504.90. The rate follows from the declarable commodity code beneath it.

### What is the HS code for 4504.90?

The first six digits form the HS code: 450490. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 4504.90 have?

4504.90 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.

### Where does 4504.90 sit in the tariff?

4504.90 sits in this hierarchy: 45 CORK AND ARTICLES OF CORK > 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 4504.90?

Yes. The EBTI database holds decisions on 4504.90, for example PLPL-WIT-2015-00474. A BTI shows which product characteristics the customs authority relied on.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 4504.90 change?

4504.90 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/450490.