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45.01 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork.
This heading covers :(1) Natural cork, raw or simply prepared. Raw cork is presented in curved slabs as stripped from the cork tree. Natural cork, simply prepared, includes cork which has been surface scraped or otherwise cleaned (e.g., by charring the outer surface), the cracked outer layer remaining, or with the edges cleaned to remove parts unsuitable for use (trimmed cork). Cork treated with fungicides or flattened by pressing after treatment in boiling water or steam also remains in the heading; cork which has been debacked (deprived of the outer bark), or which has been roughly squared, is, however, excluded (heading 45.02). (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 from virgin cork or cork waste, and mainly used in the manufacture of agglomerated cork, linoleum or lincrusta. Granulated cork is also used as a heat or sound insulating material and to some extent for packing fruit. Crushed, granulated or ground cork remains in the heading if coloured, impregnated, baked or expanded by heat treatment; but agglomerated cork is excluded (heading 45.04).
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