Wallpaper Base Paper Roll
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 |
| 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
🏠 Wallpaper Base Paper Roll (墙纸原纸卷)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is "Wallpaper Base Paper"?
Wallpaper Base Paper Roll refers to the unprinted, untreated paper substrate used as the foundation for manufacturing decorative wallpapers. It is a raw material intermediate, not the final finished decorative product. In international trade, classification depends heavily on whether it is considered a finished "wall covering" or a raw "paper product."
Key Distinction: * Finished Wallpaper (Wallcoverings): Printed, embossed, or coated surfaces ready for installation → Typically falls under 4814. * Base Paper (Raw Material): Plain, unprocessed paper rolls used for further manufacturing → May fall under 4814 (if deemed ready for use as wall covering) or 5905 (if textile-based) or other paper categories.
⚠️ Critical Classification Point:
- If the paper is specifically manufactured for wall covering purposes (even if unprinted), it often aligns with Heading 4814 ("Wallpaper and similar wall coverings, of paper").
- If the material is non-paper (e.g., fabric-based backing) or explicitly classified as "other" wall coverings due to lack of specific paper attributes, it may shift to 5905.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Paper vs. Other Material |
|---|---|---|---|
4814.90.02.00 |
Other wallpaper and similar wall coverings of paper | Base paper rolls specifically for wallpaper manufacturing | ✅ Paper |
4814.20.00.00 |
Wallpaper and similar wall coverings, of paper, whether or not printed, embossed, coated, cut to shape | General wallpaper base/finished paper wall coverings | ✅ Paper |
5905.00.90.00 |
Textile wallcoverings (Other) | Base paper if classified under "other" due to material ambiguity or non-standard paper characteristics | ⚠️ Ambiguous/Other |
🔍 Key Insight:
- The primary determinant is material and end-use. Since "Base Paper" is inherently paper-based and intended for wall coverings, HS 4814 is the most logical category.
- HS 5905 is included as a fallback or alternative classification if customs authorities deem the base paper insufficiently "paper-like" (e.g., heavy textile backing) or if specific national interpretations differ.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 4814.90.02.00 —— Other Wallpaper and Similar Wall Coverings of Paper
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Surtax | +7.5% (Additional Duty) |
| Section 122 Tariff | +10% (Specific US Trade Law Surtax) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis applies to Section 301/122 goods from China) |
| Legal Basis Path | Section 122: 10% → Section 301: 7.5% → HS: 4814.90.02.00 |
📌 Explanation:
- The 7.5% is the standard additional duty under Section 301 for many Chinese goods.
- The 10% is a specific surtax under Section 122 (often applied to certain consumer goods).
- Total 17.5% is significantly lower than textile-based alternatives, making this the preferred classification for paper-based base rolls.
🎯 2. 4814.20.00.00 —— Wallpaper and Similar Wall Coverings, of Paper
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 122: 10% → Section 301: 7.5% → HS: 4814.20.00.00 |
📌 Note:
- This code covers a broader range of paper wallpapers (including printed/embossed).
- Base paper rolls may be classified here if they are considered "ready for use" as wall coverings in certain jurisdictions.
- Same 17.5% total rate as above, offering consistency for paper-based products.
🎯 3. 5905.00.90.00 —— Textile Wallcoverings (Other)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Surtax | +25% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 122: 10% → Section 301: 25% → HS: 5905.00.90.00 |
📌 Warning:
- This classification is only applicable if customs determines the base paper is not sufficiently "paper" (e.g., heavy fabric backing, non-standard composition).
- Total 35% is double the tax rate of paper-based classifications.
- Misclassification risk: Declaring paper base rolls as textile wallcoverings to avoid higher tariffs on other goods is risky and may lead to penalties.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Weight (gsm), material (100% paper), dimensions, intended use (wallpaper base). |
| ✅ Material Composition Proof | ✔️ | Certificate of Analysis or supplier declaration confirming paper content (not fabric). |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Wallpaper Base Paper Roll" and not just "Paper Roll." |
| ✅ Packing List | ✔️ | Detail roll weight, length, and number of rolls. |
| ✅ Supplier Declaration | ✔️ | Confirming product is for manufacturing decorative wallpapers. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Paper is Key, Textile is Risky, 17.5% vs 35%, Don’t Guess!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Unprinted Paper Rolls | 4814.90.02.00 or 4814.20.00.00 |
Misdeclaring as 5905 → 35% tax |
| Paper with Light Coating | 4814 Series (if still paper-based) |
Misdeclaring as textile → 35% tax |
| Fabric-Based Backing | 5905.00.90.00 |
Misdeclaring as paper → 17.5% tax (penalty risk) |
| Finished Printed Wallpaper | 4814.20.00.00 |
Misdeclaring as base paper → Potential scrutiny |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Base Paper | Provide customer order + design specs to prove end-use as wallpaper base. |
| Mixed Materials | If roll has paper + fabric backing, declare as textile (5905) to avoid misclassification penalties. |
| Sample Imports | Clearly mark as "Samples not for sale" to potentially leverage de minimis if value < $800 (but note: 17.5-35% tax still applies if not de minimis eligible). |
| Customs Inquiry | Provide material test reports to prove paper composition if questioned. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4814.90.02.00 |
17.5% (China) | No special cert | Avoid 5905 (35%) |
| 🇨🇳 China | 4814.90.02.00 |
0-5% | None | Low tax base |
| 🇪🇺 EU | 4814.90.02.00 |
0-5% | FSC/PEFC (if wood-based) | No surtaxes |
| 🇬🇧 UK | 4814.90.02.00 |
0-5% | None | Post-Brexit rules apply |
| 🇦🇺 Australia | 4814.90.02.00 |
5% | None | No surtaxes |
📌 Conclusion:
- USA is the only major market with significant surtaxes for Chinese-origin wallpaper base paper.
- Correct classification under 4814 saves 17.5% vs 35% compared to textile misclassification.
- EU/UK/Australia offer much lower tariffs, making US market entry cost-sensitive.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Paper Roll" without specifying "Wallpaper Base"
👉 Consequence: Customs may classify under generic paper codes → Possible tariff adjustment + delay.
❌ Error 2: Using 5905 for paper base rolls to guess tariff savings
👉 Consequence: If found to be paper, you’ll pay 17.5% but face penalties for misdeclaration. If deemed textile, you pay 35%. Never guess.
❌ Error 3: Ignoring Section 122 + Section 301 surtaxes
👉 Consequence: Underestimating landed cost by 17.5% → Profit margin erosion.
❌ Error 4: Shipping mixed paper/fabric rolls as pure paper
👉 Consequence: Customs inspection reveals fabric → Reclassified to 5905 → Back taxes + fines.
✅ Correct Practice:
“Wallpaper Base Paper Roll, 100% Chemical Wood Pulp, 100gsm, Unprinted, for Decorative Wallcovering Manufacturing, Origin: China”
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Efficiency!
🎯 Remember the Key Takeaways:
🔹 “Paper = 17.5%, Textile = 35%, Don’t Mix Them!”
🔹 “Section 122 + 301 = 17.5% for Paper, 35% for Textile”
🔹 “Declare ‘Wallpaper Base’ Clearly to Avoid Misclassification”
📌 Pro Tip:
If your base paper originates from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions or lower tariffs.
Recommendation: Always request a Product Composition Certificate from your supplier to prove 100% paper content if classifying under 4814.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide Material Specs + Confirm HS Code 4814.90.02.00
🚀 Ensure Smooth Clearance, Avoid 35% Pitfalls, Maximize Profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every 17.5% Saved is Pure Profit!
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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。