4802.40.00.00 - Wallpaper base (hanging paper) 🖩
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 | 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS 4802.40.00.00 specifically classifies wallpaper base, also known as hanging paper. This material is characterized by its suitability as a foundational layer for decorative wall coverings. It is typically an uncoated paper or paperboard, designed to absorb adhesives and provide a stable surface for the application of subsequent wallpaper layers.
This category is distinguished from its siblings within heading 4802 by its singular functional purpose. Unlike handmade paper and paperboard (4802.10.00.00), wallpaper base is generally machine-made. It also differs from papers intended for photographic, heat-sensitive, or electro-sensitive applications (4802.20) and papers distinguished by their fiber content (mechanical/chemi-mechanical processes) within the broader uncoated category, as its primary utility lies solely in its role as a base for wallpaper.
As a leaf node within the HTS, 4802.40.00.00 does not have further subdivisions. Classification within this code hinges on the paper's intended use as a base for wallpaper, irrespective of minor variations in weight or thickness, provided it meets the general criteria for uncoated paper of heading 4802. The critical factor is its direct application in the manufacturing of decorative wall coverings.