WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
45.01 - Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork. 450 1.10 4501.90 - Natural cork, raw or simply prepared - Other This heading covers : a (1) Natural cork, raw or sim Iy prepared. Raw cork is presented in curved slabs as strip ed fmm the cork tree. Natur cork, simply prepared, includes cork which has been s d c e scraped or otherwise cleaned (e.g., b charring the outer surface), the crack!d outer layer remaining, ox with the ed es cleane to remove parts unsuitable for use (trrmmed cork). Cork treated with fungici es or flattened by ressing after treatment in boilin water or steam also remains in the heading; cork whic has been debacked (deprived o the outer bark), or which has been roughly squared, is, however, excluded (heading 45.02). I B R F (2) Waste of natural or agglomerated cork (i.e., shavings, waste pieces and scrap) used generally for the production of crushed, granulated or powdered cork. It includes waste turnings, etc., of cork in the form of" cork wool ",which is sometimes used as a stuffing or filling material. (3) Crushed, granulated or ground cork, made fiom virgin cork or cork waste, and mainly used in the manufacture of a glomerated cork, linoleum or lincrusta. Granulated cork IS also used as a heat- or soun! -insulating ? I material and. to some extent for packing h i t . Crushed, granulated or ground cork remains in the heading if coloured, irnpre ated, baked or expanded by heat-treatment; but agglomerated cork is excluded (heading g 0 4 ) . -
1.- This Chapter does not cover : (a) Footwear or parts of footwear of Chapter 64; (b) Headgear or parts of headgear of Chapter 65; or (c) Articles of Chapter 95 (for example, toys, games, sports requisites).