4503.90.40.00 - Wallcoverings, backed with paper or otherwise reinforced 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 3.3¢/kg + 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS code 4503.90.40.00 specifically classifies wallcoverings that are backed with paper or otherwise reinforced. This category encompasses decorative and protective materials applied to walls, where the primary characteristic is that they are manufactured from natural cork and feature an integral backing for added structural integrity or ease of application. The reinforcement ensures the wallcovering maintains its shape and can be adhered effectively to wall surfaces.
This classification is distinct from its siblings, such as 4503.90.20.00 (Disks, wafers and washers) and 4503.90.60.00 (Other). While all fall under "Other" articles of natural cork, 4503.90.40.00 is narrowly defined for wall coverings with specific structural backing. Disks, wafers, and washers are typically used for sealing or spacing purposes and lack the intended application or composite structure of wallcoverings. The residual "Other" category (4503.90.60.00) would include any other unassigned articles of natural cork not fitting the specific descriptions of wallcoverings, disks, wafers, or washers.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 4503.90.40.00 hinges on confirming that the article is indeed made of natural cork, is intended for wall covering, and possesses a paper backing or equivalent reinforcement. Examples include cork wallpaper rolls with a paper backing, or pre-formed cork panels designed for wall installation that include a reinforcing substrate.