CHAPTER 45 · LEGAL NOTES
Chapter 45
The 21 legal notes below govern classification under Chapter 45. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 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 equipment).
Additional U.S. notes
Note 1
Additional U.S. Note 1: For the purposes of subheading 4504.10.20, the term "compressed cork" means forms molded under heat and compression from cork particles without the addition of other materials. Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork: 4501
footnote
See 9903.88.03.
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Classify under Chapter 45 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.