Roll Wallpaper Base Paper
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4814900200 | 17.5% | CN | US | Official Doc |
| 4802400000 | 35.0% | CN | US | Official Doc |
| 4802201000 | 35.0% | CN | US | Official Doc |
| 4814200000 | 17.5% | CN | US | Official Doc |
| 5905009000 | 35.0% | CN | US | Official Doc |
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πΌοΈ Roll Wallpaper Base Paper (η©ε½’ε’ηΊΈεΊηΊΈ / Roll Wallpaper Base)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy π 1. Product Definition & Classification: What is "Roll Wallpaper Base Paper"?
Roll Wallpaper Base Paper refers to the substrate material used for manufacturing wallpapers. Unlike pre-printed or decorated finished wallpapers, this product is essentially an unadorned paper or board intended for subsequent coating, printing, or texturing.
In international trade, its classification depends heavily on: * Material Composition: Is it pure paper or a mixed material (e.g., textile/paper blend)? * Surface Treatment: Is it coated, uncoated, or impregnated? * Form Factor: While called "roll," the HS system often classifies based on the nature of the paper (e.g., coated vs. uncoated) rather than just the packaging.
β οΈ Key Distinction:
- If it is pure paper intended for wall covering β Look at Chapter 48 (Paper Products).
- If it is a mixed material (e.g., textile base with paper backing) or falls outside specific paper definitions β Look at Chapter 59 (Textile Impregnated Materials) or 4802/4814 specifics.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Reference)
Based on the provided data, here are the potential HS Codes for Roll Wallpaper Base Paper, ranked by classification logic:
| HS Code | Product Description & Classification Logic | Tax Summary |
|---|---|---|
| 4814.90.02.00 | Rectangular wallpaper base paper, consistent with paper wall covering material and usage. This code fits best if the paper is specifically identified as a substrate for wall coverings, typically coated or processed for this purpose. |
17.5% |
| 4814.20.00.00 | Wallpaper-type goods, matching the use of wallpapers and similar wall decorations. Applies if the product is recognized broadly as a "wallpaper" substrate, regardless of specific rectangular form, focusing on its end-use. |
17.5% |
| 4802.40.00.00 | Rectangular wallpaper base paper, consistent with uncoated board form and usage. Used if the base paper is an uncoated paper/board. The "uncoated" nature pushes it to Chapter 4802 (Other paper) rather than 4814. |
35.0% |
| 4802.20.10.00 | Rectangular wallpaper base paper, consistent with paper substrate and uncoated board characteristics. Similar to above; applies to specific types of uncoated paper substrates not elsewhere specified. |
35.0% |
| 5905.00.90.00 | Wallpaper-type goods, inferred to fall under other textile or paper catch-all categories based on material. Used if the base is a mixed material (e.g., textile with paper) or doesn't fit pure paper definitions in Chapter 48. This is a "fallback" category. |
35.0% |
π Critical Note:
- 17.5% Rate: Applies to 4814 codes (specific wall covering papers). This is the preferred classification if the product is clearly a paper-based wall covering substrate.
- 35.0% Rate: Applies to 4802 (uncoated papers) and 5905 (mixed/textile fallback). These are higher risk and cost more.
- Avoid 4802/5905 if your product is a standard paper wallpaper base; aim for 4814 to save 17.5%.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025 November 10 onwards (for subsequent imports)
π― 1. 4814.90.02.00 & 4814.20.00.00 ββ Wallpaper Base/Paper (Preferred Classification)
| Item | Details |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Surtax (Additional Duty) | +7.5% |
| Section 122 Tariff (122-Clause Tariff) | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption Eligible? | β No (Denied) |
| Legal Basis Path | Section 301:7.5% + Section 122:10% β HS:4814.xx |
π Explanation:
- These codes benefit from the lowest combined surtax among the options.
- Section 301 (7.5%): Standard additional duty for many Chinese paper products.
- Section 122 (10%): Specific additional duty for certain paper/board products under US trade policy.
- Total 17.5% is manageable but still significant.
π― 2. 4802.40.00.00, 4802.20.10.00 & 5905.00.90.00 ββ Uncoated Papers / Mixed Materials (High-Cost Classification)
| Item | Details |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Surtax (Additional Duty) | +25.0% |
| Section 122 Tariff (122-Clause Tariff) | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption Eligible? | β No (Denied) |
| Legal Basis Path | Section 301:25% + Section 122:10% β HS:4802.xx / 5905.xx |
π Warning:
- Section 301 (25%): Higher surtax applied to uncoated papers or mixed materials under specific trade listings.
- Total 35.0% is double the cost of the 4814 classification.
- Misclassification from 4814 to 4802/5905 results in massive overpayment.
π οΈ 4. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Mandatory Documents)
| Document | Required | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: "Base Paper for Wallpaper," material composition (e.g., 100% wood pulp), coating status (coated/uncoated), and GSM. |
| β Product Photos | βοΈ | Show the roll, packaging, and any labels indicating "Wallpaper Base." |
| β Commercial Invoice | βοΈ | Description must match HS code logic: e.g., "Coated Paper Base for Wall Coverings" for 4814. |
| β Packing List | βοΈ | Confirm weight, dimensions, and number of rolls. |
| β Third-Party Test Report | βοΈ | (Optional but recommended) Certify material composition to prove itβs paper, not mixed textile. |
β 2. Declaration Strategy (Key Mantras)
π₯ βCoated = 4814 (17.5%); Uncoated = 4802 (35%); Mixed = 5905 (35%). Do not misclassify!β
| Scenario | Correct HS Code | Incorrect Declaration | Consequence |
|---|---|---|---|
| Standard Wallpaper Base (Coated/Processed) | 4814.90.02.00 or 4814.20.00.00 |
Declared as "Uncoated Paper" β 4802 |
Overpay 17.5% |
| Pure Uncoated Paper Board | 4802.40.00.00 |
Declared as "Wallpaper Base" β 4814 |
Underpay 17.5% β Penalty + Back Taxes |
| Textile/Paper Mix | 5905.00.90.00 |
Declared as "Pure Paper" β 4814 |
Misclassification β Seizure/Fine |
β 3. Special Handling Tips
| Situation | Advice |
|---|---|
| "Roll" vs. "Rectangular" | The HS code description mentions "Rectangular," but rolls are often cut or treated as such. Focus on material and usage, not just the physical shape. |
| Pre-printed vs. Unprinted | If itβs already printed/decorated, it may still fall under 4814. If itβs a blank substrate, ensure you declare it as "Base Paper" to avoid being classified as a finished good. |
| Mixed Materials | If your base has a fabric backing, you must use 5905.00.90.00. Do not try to force it into 4814; customs will reject it. |
| Origin Labeling | Ensure all documentation clearly states "Made in China" to apply the correct surtaxes. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Key Certifications | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4814.90.02.00 |
17.5% | None specific | High surtax (301+122). Avoid 4802/5905 (35%). |
| π¨π³ China | 4814.90.02.00 |
5-10% | None | Lower base tariff. |
| πͺπΊ EU | 4814.20.00.00 |
0-5% | CE (if treated) | No Section 301/122. |
| π¬π§ UK | 4814.20.00.00 |
0-5% | UKCA | Post-Brexit alignment with EU. |
| π―π΅ Japan | 4814.90.00.00 |
0% | None | Very low tariffs. |
π Conclusion:
- USA is the highest-cost market due to Section 301 and 122 tariffs.
- Misclassification is costly: Saving $0 on HS code choice can cost you 17.5% more.
- Aim for 4814 whenever possible for standard paper-based wallpaper bases.
π 6. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Roll Wallpaper" as "Wallpaper" (Finished Good)
π Consequence: May be classified differently, but more importantly, ignoring the base vs. finished distinction leads to wrong HS codes.
β Error 2: Using 4802 (Uncoated) for a Coated Wallpaper Base
π Consequence: Overpayment of 17.5% (35% vs 17.5%). Customs may audit and demand back payments if they find evidence of coating.
β Error 3: Using 5905 (Mixed) for Pure Paper
π Consequence: Overpayment of 17.5%. Donβt complicate pure paper products with textile categories unless necessary.
β Error 4: Not specifying "Base Paper" in Description
π Consequence: Customs may interpret it as finished wallpaper or general paper, leading to arbitrary classification and delays.
β Correct Practice:
"Wallpaper Base Paper, Coated, 100% Wood Pulp, Roll Form, for Subsequent Printing, Model XYZ"
π― 7. Conclusion: Precise Classification Saves Money!
π― Remember the Mantra:
πΉ "Coated Base = 4814 (17.5%); Uncoated = 4802 (35%); Mixed = 5905 (35%). Pick Right, Pay Less!"
πΉ "HS Code determines cost. A 17.5% difference on $100k is $17,500!"
π Pro Tip:
If you are unsure whether your product is "coated" or "uncoated," provide technical data sheets to your customs broker.
For Section 122 and 301 tariffs, pre-apply for Advance Rulings if your volume is high.
π£ Immediate Action:
π Consult a licensed customs broker + Provide Product Specs + Confirm HS Code 4814.90.02.00 if applicable.
π Clear Customs Smoothly, Reduce Costs, Maximize Profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Cent of Tariff is Calculated!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.