UK Harmonised System · Section IX — Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork

Chapter 45 — Cork and articles of cork

4 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. This chapter does not cover: a. footwear or parts of footwear of Chapter [64](/chapters/64); b. headgear or parts of headgear of Chapter [65](/chapters/65); or c. articles of Chapter [95](/chapters/95) (for example, toys, games, sports requisites).

Headings in Chapter 45

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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