| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4814900200 | Doc | 37.5% | CN | US | 2025-05-12 |
| 4911914020 | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared goods, "HANGING PAPER," based on the provided HS codes. Here's a detailed analysis, presented in a structured format:
Analysis of Declared Goods: "HANGING PAPER"
You have two HS code classifications associated with your declaration. We'll examine each one individually.
1. Wallpaper and similar wallcoverings; window transparencies of paper: Other (HS Code: 4814.90.02.00)
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HS Code Breakdown:
- 48: Chapter 48 – Paper and paperboard; articles of paper pulp, paperboard or paper. This indicates the goods are fundamentally made of paper.
- 14: Heading 4814 – Wallpaper and similar wallcoverings; window transparencies of paper. Specifically categorizes the product as wallpaper or related items.
- 90: Subheading 4814.90 – Other. This means the wallpaper doesn't fall into the more specific categories within Heading 4814 (e.g., printed wallpaper, relief wallpaper).
- 02.00: Further specifies the "Other" category. This level of detail often relates to specific material compositions or manufacturing processes.
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Product Description: This HS code is appropriate for wallpaper, wall coverings made of paper, or similar paper-based products used for decorating walls. It also includes window transparencies made of paper. The "Other" designation suggests it's not a commonly categorized type of wallpaper (e.g., not embossed, not vinyl-coated).
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Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 7.5%
- Post-April 2, 2025 Additional Tariff: 30%
- Total Tax: 37.5% (currently)
2. Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Posters (HS Code: 4911.91.40.20)
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HS Code Breakdown:
- 49: Chapter 49 – Printed books, newspapers, pictures and other products of the printing industry. This indicates the goods are a product of the printing process.
- 11: Heading 4911 – Other printed matter, including printed pictures and photographs. This categorizes the product as printed material beyond books and newspapers.
- 91: Subheading 4911.91 – Other: Pictures, designs and photographs. This narrows the category to printed images.
- 40: Further specifies the type of printed pictures.
- 20: Specifically for posters printed within the last 20 years.
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Product Description: This HS code is appropriate for printed posters, pictures, designs, and photographs. The key here is the "printed within the last 20 years" specification.
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Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 7.5%
- Post-April 2, 2025 Additional Tariff: 30%
- Total Tax: 37.5% (currently)
Important Considerations & Recommendations:
- Material Composition: For 4814.90.02.00 (Wallpaper), confirm the exact material composition of the wallpaper. If it contains significant amounts of non-paper materials (e.g., vinyl, fabric), a different HS code might be more appropriate.
- Printing Date: For 4911.91.40.20 (Posters), ensure the printing date of the posters is accurately documented. Posters printed over 20 years ago would fall under a different classification.
- Single Declaration: Consider if these goods should be declared under a single HS code if they are functionally the same. Mixing classifications can sometimes lead to complications.
- Valuation: The declared value of the goods is crucial for tax calculation. Ensure the declared value accurately reflects the transaction value.
- Additional Tariff Changes: Be aware of the upcoming additional tariff changes on April 2, 2025. Factor this into your cost calculations.
- Certifications: Depending on the intended use of the wallpaper (e.g., fire resistance, environmental standards), you may need to provide specific certifications. Check the import regulations for your destination country.
Disclaimer: I am an AI assistant and this information is for general guidance only. HS code classification can be complex and is ultimately determined by customs authorities. It is recommended to consult with a qualified customs broker or import specialist for definitive classification and compliance advice.