| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4814900200 | Wallpaper and similar wallcoverings; window transparencies of paper: --> Other | Doc | 37.5% | CN | US | 2025-05-12 |
| 3918105000 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter: Of polymers of vinyl chloride: Wall or ceiling coverings: Other | Doc | 59.2% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item, "WALLPAPER". Based on the information provided, you have two potential HS codes:
Understanding HS Codes: A Quick Primer
Before we dive in, remember that the HS code is a standardized system used worldwide to classify traded products. The first two digits generally indicate the chapter, the next two the subheading, and so on. More digits mean a more specific classification.
1. HS Code: 4814.90.02.00 – Wallpaper and Similar Wallcoverings
- 48: Chapter 48 – Paper and paperboard; articles of paper pulp, paper or paperboard. This tells us the product is fundamentally made of paper.
- 14: Subheading 14 – Wallpaper and similar wallcoverings; window transparencies of paper. This narrows it down to wall coverings made of paper.
- 90: Further specifies the type of wallpaper.
- 02.00: Even more specific classification.
Tax Implications (4814.90.02.00):
- Basic Duty: 0.0% - No basic import tax.
- Additional Tariff: 7.5% - An additional tariff of 7.5% applies.
- Post-April 2, 2025: Additional Tariff increases to 30%.
- Total Tax: Currently 37.5% (0% + 7.5% + 30% after April 2, 2025).
Important Considerations for 4814.90.00:
- Material Composition: This code is best suited for wallpaper primarily made of paper. If there are significant non-paper components (like vinyl, fabric, etc.), this code might not be accurate.
- Surface Treatment: The type of coating or finish on the wallpaper could affect the classification.
2. HS Code: 3918.10.50.00 – Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics
- 39: Chapter 39 – Plastics and articles thereof. This indicates the product is primarily made of plastic.
- 18: Subheading 18 – Floor coverings and wall coverings of plastics.
- 10: Further specifies coverings made of polymers of vinyl chloride (PVC).
- 50.00: Even more specific classification for wall or ceiling coverings.
Tax Implications (3918.10.50.00):
- Basic Duty: 4.2% - A basic import tax of 4.2% applies.
- Additional Tariff: 25.0% - An additional tariff of 25.0% applies.
- Post-April 2, 2025: Additional Tariff increases to 30%.
- Total Tax: Currently 59.2% (4.2% + 25.0% + 30% after April 2, 2025).
Important Considerations for 3918.10.50.00:
- Material Composition: This code is best suited for wallpaper primarily made of PVC plastic.
- Backing Material: The type of backing material could affect the classification.
- Self-Adhesive: Whether the wallpaper is self-adhesive or not is a factor.
Recommendation & Next Steps:
- Material Analysis: Crucially, determine the primary material composition of your wallpaper. Is it mostly paper, mostly PVC plastic, or a blend? This will dictate the correct HS code.
- Single Invoice: If you have different types of wallpaper on one invoice, you may need to separate them for customs purposes if they fall under different HS codes.
- Pricing Accuracy: Ensure the declared value (single price) is accurate, as this impacts the tax calculation.
- Certification (Potential): Depending on the specific composition and intended use, you might need certifications related to safety standards (e.g., fire resistance, VOC emissions). Please check with your importer or a local customs broker to confirm any required certifications.
- Post-April 2, 2025: Be aware of the tariff changes coming into effect on April 2, 2025.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. It is highly recommended to consult with a licensed customs broker or your local customs authority for accurate classification and compliance. They can review your specific product details and provide tailored advice.