4814.90.02.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 3.3¢/kg + 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, "4814.90.02.00 - Other," encompasses wallpaper and similar wallcoverings that do not fit into the more specific categories within heading 4814. It serves as a residual category for wall coverings made from paper or paperboard and their preparations, which are not explicitly defined elsewhere in the heading. This includes items like decorative paper sheets for walls that are not pre-pasted or plastic-coated on the face side, as well as other specialized wall covering materials made primarily of paper pulp, paper, or paperboard.
It is crucial to distinguish this "Other" category from its sibling, 4814.20.00.00. The latter specifically covers wallpaper and similar wallcoverings where the face side is coated or covered with a layer of plastics that has been embossed, printed with designs, or otherwise decorated. Therefore, if the wall covering's decorative layer is a plastic film, it will fall under 4814.20.00.00. Category 4814.90.02.00 is reserved for those wall coverings where the decorative or functional aspect is achieved through paper treatments, printing directly onto the paper, or through the inherent texture of the paper material itself, without the presence of a distinct plastic overlay on the face.
As this is a leaf node in the HTS classification system, there are no further subcategories to introduce. Classification into this residual category is typically based on the exclusion of goods from more specific subheadings within heading 4814, and by confirming that the article is indeed a wallpaper or similar wallcovering made from paper, paper pulp, or paperboard. When classifying, careful consideration of the material composition and decorative finish is paramount to ensure accurate placement, particularly when comparing against the detailed specifications of other categories within this heading.