Natural Cork Place Mats from Japan
Natural cork place mats are rectangular mats cut from natural cork sheets to protect dining tables from hot plates and spills. They fall under tariff item 4503.90.00 as other tableware articles of natural cork, being stylish and sustainable dining accessories. The chapter's legal notes do not exclude these, as they are not footwear, headgear, or Chapter 95 articles.
Duty Rate — Japan → Canada
0%
Import Tips
• Verify the place mats are made entirely of natural cork; if they have a vinyl or fabric backing, classification may shift
• Describe the product as a table mat to support the tariff item
• Consider the cork's origin for potential duty reductions under free trade agreements