墙纸及类似墙饰
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5905009000 | 35.0% | CN | US | Official Doc |
| 4814200000 | 17.5% | CN | US | Official Doc |
| 4814900200 | 17.5% | CN | US | Official Doc |
AI Analysis
🎨 Wallpaper & Similar Wall Coverings
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Wallpaper"?
Wallpaper and similar wall coverings are essential decorative materials for interior design, widely used in residential, commercial, and industrial settings. In international trade, they are primarily categorized by material composition and manufacturing process. The key distinction lies in whether the product is made of paper-based materials or other textile/non-paper substrates.
⚠️ Key Classification Points:
- Paper-based wallpapers (e.g., vinyl-coated paper, non-woven paper) → Classified under Heading 4814.
- Non-paper/Textile wallpapers (e.g., fabric-backed, PVC-free, or other materials not meeting paper definitions) → Often fall under Heading 5905 as "Textile Wall Coverings."
- "Other" or "Catch-all" categories apply when the material doesn't fit specific descriptions, often resulting in higher duty rates due to lack of specific preferential treatment.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
| HS Code | Product Description | Application Scenario | Material Basis |
|---|---|---|---|
4814.20.00.00 |
Wallpaper, wall coverings, window traceries, of paper; textured or embossed, in rolls or in sheets | Standard residential wallpaper, vinyl-coated paper wallpaper, embossed decorative paper | ✅ Paper-based |
4814.90.02.00 |
Other articles of paper or paperboard of a kind used for writing, printing or other graphic purposes; other wallpapers and similar wall coverings of paper or paperboard, not elsewhere specified | High-end paper wallpapers, non-textured paper coverings, specialty paper wall decor | ✅ Paper-based |
5905.00.90.00 |
Textile wall coverings; textile wall coverings, other than those of heading 5905 | Non-woven fabrics, fabric-backed wallpapers, textile-based wall hangings, catch-all "other" materials | ❌ Non-paper/Textile |
🔍 Critical Reminder:
- Paper-based products generally benefit from lower base duties but are still subject to additional tariffs.
- Non-paper/Textile products (especially those in "Other" categories) often face higher duties due to being classified under "catch-all" headings.
- If the material is ambiguous (e.g., mixed paper/textile), customs may default to the more restrictive or higher-duty classification unless proven otherwise.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4814.20.00.00 —— Paper-Based Wallpaper (Textured/Embossed)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Additional Duty | +7.5% (from USITC Footnote related to Section 301) |
| IEEPA Additional Duty | +10% (targeting China/HK products, effective Nov 10, 2025) |
| Total Duty Rate | 17.5% |
| Duty Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Authority Path | IEEPA:9903.01.24 → USITC:4814.20.00.00 → FOOTNOTE:301.88 |
📌 Explanation:
- "USITC Additional Duty 7.5%" comes from Section 301 of the Trade Act under "Additional Tariffs."
- "IEEPA 10%" is the "International Emergency Economic Powers Act" surcharge on Chinese products.
- Total 17.5% is considered moderate, but still significantly higher than base rates for non-China origins.
🎯 2. 4814.90.02.00 —— Other Paper-Based Wall Coverings
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Duty | +7.5% |
| IEEPA Additional Duty | +10% |
| Total Duty Rate | 17.5% |
| Duty Calculation | CIF × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Authority Path | IEEPA:9903.01.24 → USITC:4814.90.02.00 → FOOTNOTE:301.88 |
📌 Note:
- Identical tax treatment to4814.20.00.00.
- Applies to all paper-based wall coverings not specifically textured/embossed under 4814.20.
🎯 3. 5905.00.90.00 —— Textile/Other Wall Coverings (Catch-All)
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Duty Rate | 35.0% |
| Duty Calculation | CIF × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Authority Path | IEEPA:9903.01.25 → USITC:5905.00.90.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "USITC Additional Duty 25%" is the highest surcharge for textile/non-paper wall coverings.
- "IEEPA 10%" applies uniformly to Chinese-origin goods.
- Total 35.0% is very high, reflecting the "catch-all" nature and higher protectionist barriers for non-paper materials.
- This classification is often used when the material doesn't clearly fit paper definitions, leading to higher costs.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All Documents Required)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material composition (e.g., 100% paper, paper+PVC, fabric-backed), dimensions, roll length/width |
| ✅ Material Certificate | ✔️ | Crucial to prove paper vs. textile/non-paper content. Must be issued by a recognized lab. |
| ✅ Product Photos (including label) | ✔️ | Clear images showing texture, backing material, and any packaging labels |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Wallpaper" or "Wall Coverings" and specify material type (e.g., "Paper-based Wallpaper") |
| ✅ Packing List | ✔️ | Detail rolls, sheets, and any accessories (e.g., adhesive samples) |
| ✅ Origin Certificate (CO) | ✔️ | If non-China origin, may qualify for lower duties; if China, confirms IEEPA applicability |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material Defines Code, Paper is Cheaper, Textile is Expensive, Ambiguity is Risk!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Vinyl-Coated Paper Wallpaper | 4814.20.00.00 (17.5%) |
Misdeclare as 5905.00.90.00 → 35% |
| High-End Non-Textured Paper Wallpaper | 4814.90.02.00 (17.5%) |
Misdeclare as 4814.20.00.00 → Minor risk, but ensure material matches |
| Fabric-Backed or Textile Wallpaper | 5905.00.90.00 (35.0%) |
Misdeclare as paper → Severe penalty + back taxes |
| Mixed Material (Paper + Fabric) | Provide Material Certificate; likely 5905.00.90.00 if textile dominates |
Assume paper → Risk of audit |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Wallpaper | Provide design files + material specs to avoid "unknown material" classification |
| Non-Woven Wallpaper | Often classified under 4814 if paper-based; if synthetic fiber, may be 5905. Crucial: Provide material test report. |
| Wall Coverings with Adhesive | Declare as "Wallpaper" only; adhesive samples in separate shipment if possible to avoid complexity |
| Sample Rolls for Showrooms | Same classification applies; no duty exemption for samples if commercially shipped |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4814.20.00.00 / 4814.90.02.00 |
17.5% | No specific certification required for customs | 5905.00.90.00 faces 35% |
| 🇨🇳 China | 4814.20.00.00 |
5% | CCC (if applicable) | No additional tariffs |
| 🇪🇺 European Union | 4814.20.00.00 |
0% (if compliant) | CE (if chemical compliance needed) | No additional tariffs |
| 🇬🇧 United Kingdom | 4814.20.00.00 |
0% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 4814.20.00.00 |
5% | None specific | No additional tariffs |
📌 Conclusion:
- The US imposes significant additional tariffs (17.5%-35%) on Chinese wallpaper.
- Paper-based classifications (4814) are more cost-effective than textile/other (5905).
- Accurate material declaration is critical to avoid 35% duties.
📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring "Wallpaper" without specifying material
👉 Consequence: Customs may default to 5905.00.90.00 → 35% duty instead of 17.5%
❌ Error 2: Misclassifying fabric-backed wallpaper as paper-based
👉 Consequence: Audit, back taxes, penalties, and shipment delays
❌ Error 3: Assuming all "non-woven" wallpapers are paper-based
👉 Consequence: Non-woven can be synthetic (textile) → 35% duty if misclassified
❌ Error 4: Omitting Material Certificate in documentation
👉 Consequence: Customs requests additional info → Clearance delay
✅ Correct Practice:
"Vinyl-Coated Paper Wallpaper, 0.53m x 10m, Textured, Paper-Based, Model XYZ, No Adhesive Included"
🎯 VII. Conclusion: Professional Declaration for Cost Efficiency
🎯 Remember the Mnemonic:
🔹 "Paper is 17.5%, Textile is 35%, Ambiguity is Risky, Material Cert is Key!"
🔹 "HS Code Determines Duty, 17.5% vs 35% is Huge, Declare Right, Save Big!"
📌 Pro Tip:
- If your wallpaper contains significant textile content (e.g., >50% fabric), expect 35% duty.
- For paper-based wallpapers, ensure the material certificate explicitly states "Paper" or "Cellulose-Based."
- Consider Advance Ruling (Ruling Request) if material composition is complex (e.g., mixed media).
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Material Test Report + Request HS Code Advance Ruling
🚀 Ensure your wallpaper clears smoothly, avoids high duties, and maximizes profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent of cost is worth precise calculation!
Customer Reviews
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.