HS 480240 Wallpaper base
Quick Answer: Wallpaper base imported under HS 480240 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers uncoated paper and paperboard, in rolls or sheets, specifically designed for use as a base for wallpaper. It is characterized by its absorbency and suitability for printing and further processing into decorative wall coverings. Importers should verify specific product specifications against the official tariff schedules of their destination country, as minor variations in composition or finish could lead to different classifications. According to CustomTariffs data, duty rates are generally favorable across major markets, but vigilance regarding specific product descriptions remains crucial for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802401000 | 0.00 % | — | — |
| 4802409000 | 0.00 % | — | — |
| 4802400000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802400000 | 0.00 % | — | — |
| 4802401000 | 0.00 % | — | — |
| 4802409000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802400000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 480240 cover?
This subheading covers "Wallpaper base," as defined by the World Customs Organization's Harmonized System Nomenclature. Specifically, it includes paper and paperboard, unsized, unbleached, or mechanically or chemically pulped, suitable for use as a base for wallpaper. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses paper intended for further processing into decorative wall coverings, often characterized by its absorbency and strength to withstand printing and application processes.
What falls outside HS 480240?
The following products are excluded from HS 480240: finished wallpaper that has been printed or decorated, paper or paperboard for other uses such as packaging or printing, and paper that has undergone significant sizing or coating treatments beyond what is necessary for a base material. For instance, coated papers for labels (HS 4811.41) or decorative laminates (Chapter 44) are classified separately, as they are not intended as a base for wallpaper but rather as a final product or for different applications.
What are common classification mistakes for HS 480240?
A common error is misclassifying paper that has undergone some surface treatment as wallpaper base when it is actually intended for other purposes or is already a finished decorative product. For example, paper with a light coating for improved printability might still be considered a base, but if it has a decorative pattern or a significant barrier coating, it may fall under other headings like 4811. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 480240?
The correct procedure for classifying products under HS 480240 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must verify that the paper is unsized and unbleached or has undergone only basic pulping processes, and that its primary function is to serve as a substrate for wallpaper manufacturing. Reviewing technical specifications, supplier declarations, and comparing them against the WCO HS Explanatory Notes and national tariff definitions is essential for accurate classification.
How is the duty calculated for products under HS 480240?
A shipment of 1,000 kilograms of unprinted wallpaper base paper, declared at a customs value of $1,500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($1,500 USD × 0.05 = $75.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 4802.40.0000.
Which trade agreements reduce duties for HS 480240?
Several free trade agreements may reduce the applicable duty rate for HS 480240, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating wallpaper base from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. For European Union countries, the Generalised Scheme of Preferences (GSP) may offer reduced rates for certain developing countries, often requiring a EUR.1 movement certificate or an origin declaration.
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FAQ
What are the import duty rates for HS code 4802.40 (Wallpaper base)?
The duty rates for HS code 4802.40, "Wallpaper base", vary by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is Free. However, preferential rates under Free Trade Agreements (FTAs) may also apply. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty information. The USITC website is a primary source for US tariff data.
What specific criteria define 'wallpaper base' under HS code 4802.40?
HS code 4802.40 specifically covers 'Wallpaper base', which refers to paper or paperboard, uncoated, not impregnated, not surfaced, and not otherwise coated, of a kind used as a base for wallpaper. Key characteristics include its un-decorated state, suitability for further processing into wallpaper, and typically a basis weight that allows for printing and application without tearing. It is distinct from finished wallpaper or paper intended for other uses. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on the interpretation of this heading.
What documentation is typically required for importing wallpaper base under HS code 4802.40?
Standard import documentation for HS code 4802.40 generally includes a commercial invoice detailing the value and description of the goods, a packing list, a bill of lading or air waybill, and a certificate of origin if preferential duty rates are claimed. Depending on the importing country's regulations, additional certifications or declarations regarding product safety or environmental compliance might be necessary. Customs brokers play a vital role in ensuring all required documents are accurate and submitted on time.
How is the import duty for wallpaper base calculated using an ad valorem rate?
When an ad valorem duty rate is applied to HS code 4802.40, the duty is calculated as a percentage of the declared customs value of the imported goods. For instance, if the customs value of a shipment of wallpaper base is $10,000 USD and the applicable ad valorem duty rate is 3.5%, the duty amount would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350 USD. Importers and brokers must ensure the customs value is correctly determined according to the importing country's valuation rules.
Do common trade agreements, such as USMCA or EU trade deals, affect the duty rates for wallpaper base (HS 4802.40)?
Yes, trade agreements can significantly impact duty rates for HS code 4802.40. For example, if wallpaper base originates from a country that is party to a Free Trade Agreement (FTA) with the importing country, it may qualify for reduced or zero duty rates under that agreement, provided all rules of origin are met. Importers and customs brokers should investigate applicable FTAs, such as the United States-Mexico-Canada Agreement (USMCA) for imports into the US from Canada or Mexico, or various EU trade agreements for imports into the European Union, to determine eligibility for preferential treatment. Consulting resources like the EU TARIC database or the UK Trade Tariff can help identify these preferential rates.