Roll Wallpaper Base Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4814900200 | 17.5% | CN | US | 官方文档 |
| 4802400000 | 35.0% | CN | US | 官方文档 |
| 4802201000 | 35.0% | CN | US | 官方文档 |
| 4814200000 | 17.5% | CN | US | 官方文档 |
| 5905009000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Roll Wallpaper Base Paper (矩形墙纸基纸 / Roll Wallpaper Base)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 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.
⚠️ Key Distinction:
- If it is pure paper intended for wall covering → 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 → Look at Chapter 59 (Textile Impregnated Materials) or 4802/4814 specifics.
📦 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% |
🔍 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%.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (for subsequent imports)
🎯 1. 4814.90.02.00 & 4814.20.00.00 —— 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 × 17.5% |
| De Minimis Exemption Eligible? | ❌ No (Denied) |
| Legal Basis Path | Section 301:7.5% + Section 122:10% → HS:4814.xx |
📌 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.
🎯 2. 4802.40.00.00, 4802.20.10.00 & 5905.00.90.00 —— 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 × 35.0% |
| De Minimis Exemption Eligible? | ❌ No (Denied) |
| Legal Basis Path | Section 301:25% + Section 122:10% → HS:4802.xx / 5905.xx |
📌 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.
🛠️ 4. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Mandatory Documents)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Base Paper for Wallpaper," material composition (e.g., 100% wood pulp), coating status (coated/uncoated), and GSM. |
| ✅ Product Photos | ✔️ | Show the roll, packaging, and any labels indicating "Wallpaper Base." |
| ✅ Commercial Invoice | ✔️ | Description must match HS code logic: e.g., "Coated Paper Base for Wall Coverings" for 4814. |
| ✅ Packing List | ✔️ | Confirm weight, dimensions, and number of rolls. |
| ✅ Third-Party Test Report | ✔️ | (Optional but recommended) Certify material composition to prove it’s paper, not mixed textile. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 “Coated = 4814 (17.5%); Uncoated = 4802 (35%); Mixed = 5905 (35%). Do not misclassify!”
| 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" → 4802 |
Overpay 17.5% |
| Pure Uncoated Paper Board | 4802.40.00.00 |
Declared as "Wallpaper Base" → 4814 |
Underpay 17.5% → Penalty + Back Taxes |
| Textile/Paper Mix | 5905.00.90.00 |
Declared as "Pure Paper" → 4814 |
Misclassification → Seizure/Fine |
✅ 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 it’s already printed/decorated, it may still fall under 4814. If it’s 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. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Key Certifications | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4814.90.02.00 |
17.5% | None specific | High surtax (301+122). Avoid 4802/5905 (35%). |
| 🇨🇳 China | 4814.90.02.00 |
5-10% | None | Lower base tariff. |
| 🇪🇺 EU | 4814.20.00.00 |
0-5% | CE (if treated) | No Section 301/122. |
| 🇬🇧 UK | 4814.20.00.00 |
0-5% | UKCA | Post-Brexit alignment with EU. |
| 🇯🇵 Japan | 4814.90.00.00 |
0% | None | Very low tariffs. |
📌 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.
📌 6. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Roll Wallpaper" as "Wallpaper" (Finished Good)
👉 Consequence: May be classified differently, but more importantly, ignoring the base vs. finished distinction leads to wrong HS codes.
❌ Error 2: Using 4802 (Uncoated) for a Coated Wallpaper Base
👉 Consequence: Overpayment of 17.5% (35% vs 17.5%). Customs may audit and demand back payments if they find evidence of coating.
❌ Error 3: Using 5905 (Mixed) for Pure Paper
👉 Consequence: Overpayment of 17.5%. Don’t complicate pure paper products with textile categories unless necessary.
❌ Error 4: Not specifying "Base Paper" in Description
👉 Consequence: Customs may interpret it as finished wallpaper or general paper, leading to arbitrary classification and delays.
✅ Correct Practice:
"Wallpaper Base Paper, Coated, 100% Wood Pulp, Roll Form, for Subsequent Printing, Model XYZ"
🎯 7. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Coated Base = 4814 (17.5%); Uncoated = 4802 (35%); Mixed = 5905 (35%). Pick Right, Pay Less!"
🔹 "HS Code determines cost. A 17.5% difference on $100k is $17,500!"
📌 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.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide Product Specs + Confirm HS Code 4814.90.02.00 if applicable.
🚀 Clear Customs Smoothly, Reduce Costs, Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Tariff is Calculated!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。