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45.03 Articles of natural cork.
This heading covers, inter alia :(1) Corks and stoppers of all kinds, of natural cork, including blanks with rounded edges. Cork stoppers may sometimes be fitted with caps of metal, plastics, etc. Pourer stoppers, measure stoppers and other articles in which a cork stopper is a subsidiary part are, however, classified elsewhere according to the kind of article or the material giving it its essential character. (2) Discs, washers and wafers of natural cork, for lining crown corks and other closures for bottles, jars, etc.; cork linings or shells for the interior of bottle necks. (3) Blocks, plates, sheets and strip of natural cork, cut to shape other than rectangular (including square); lifebuoys, floats for fishing nets, bath-mats, table-mats, typewriter or other mats. (4) Handle grips of various kinds (knife handles, etc.), washers and gaskets (other than those included in assorted sets of heading 84.84).
The following are, however, excluded from this heading :(a) Footwear and parts thereof, including removable in soles (socks), of Chapter 64. (b) Headgear and parts thereof of Chapter 65. (c) Crown corks of base metal lined with cork discs (heading 83.09). (d) Cork cartridge wads (heading 93.06). (e) Toys, games and sports requisites, including fishing line floats, and parts thereof (Chapter 95). Subheading Explanatory Note. Subheading 4503.10
Corks and stoppers of subheading 4503.10 are pieces of natural cork shaped like straight sided or tapered cylinders or rectangular prisms with rounded lateral edges. They may be dyed, polished, paraffined, perforated, fire or dye branded. Some solid cork stoppers have an enlarged head or are capped with metal, plastics, etc. Corks or stoppers are used as plugs to close containers. Hollow stoppers (or shell corks) are used as coverings of, for example, glass stoppers for bottles of glass or ceramic material.
The subheading also includes identifiable blanks for corks or stoppers, provided their edges have been rounded.
The subheading does not include thin cork discs used as seals in crown corks (subheading 4503.90).
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