HS 481420 Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics

Quick Answer: Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics, imported under HS 481420 enters the UK at 0.00%, the EU at 0.00%, and the US at 3.3¢/kg + 20% (MFN rate). This classification covers decorative wall coverings where the visible surface is plastic, applied to a paper base, and includes items like vinyl wallpapers and embossed plastic-coated wallcoverings. Importers should be aware of the specific unit-based component of the US duty, which can significantly impact landed costs. CustomTariffs aggregates this data for compliance planning.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4814200000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4814200000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
4814200000 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 to Classify This HS Code?

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What products does HS 481420 cover?

This subheading covers wallpaper and similar wallcoverings specifically designed for interior decoration, which consist of paper that is coated or covered on its face side with a layer of plastics. This plastic layer can be grained, embossed, colored, design-printed, or otherwise decorated, as per the Explanatory Notes to the Harmonized System (WCO). Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key characteristic is the plastic decorative layer applied to the paper substrate, intended for wall application.

What falls outside HS 481420?

The following products are excluded from HS 481420: plain paper or paper coated only with a non-decorative plastic layer, such as for protection, and wallcoverings made entirely of plastics or textiles, even if they mimic the appearance of paper. Also excluded are self-adhesive decorative films not on a paper base, and paper products for other uses, such as wrapping paper or labels, which are classified under different headings within Chapter 48 or other chapters of the Harmonized System.

What are common classification mistakes for HS 481420?

A common error is misclassifying wallcoverings where the decorative layer is not predominantly plastics, or where the paper is merely printed without a distinct plastic coating or covering. For instance, a paper-based wallcovering with a simple varnish or a water-based ink print without a significant plastic film would likely not meet the criteria for this subheading. Adherence to General Interpretative Rule 1 and 3 is crucial, ensuring the primary characteristic and material composition align with the specific wording of heading 4814 and subheading 481420.

How should importers classify products under HS 481420?

The correct procedure for classifying products under HS 481420 involves a detailed examination of the product's construction and composition. Importers and customs brokers must verify that the wallcovering consists of paper as the base material and that the face side is covered with a layer of plastics that is grained, embossed, colored, design-printed, or otherwise decorated. Reviewing product specifications, manufacturer declarations, and consulting official tariff databases like the USITC HTS or EU TARIC are essential steps to ensure accurate classification.

How is the duty calculated for products under HS 481420?

A roll of "vinyl wallpaper with floral print," weighing 1.5 kg and declared at a customs value of $25.00 USD, would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value: 5% of $25.00 = $1.25. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4814.20.0000.

Which trade agreements reduce duties for HS 481420?

Several free trade agreements may reduce the applicable duty rate for HS 481420, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the origin country and the specific agreement's requirements.

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Which HS Codes Are Related?

HS 481151 HS 481014 HS 481810 HS 481141 HS 481720 HS 481032

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 481420 (plastic-coated wallpaper)?

The duty rates for HS code 481420, which covers wallpaper and similar wallcoverings consisting of paper coated or covered on the face side with a layer of plastics, vary by country. For example:

  • United States (USITC): The General (MFN) duty rate is 3.3¢/kg + 20%. There are no specific preferential rates under Free Trade Agreements for this classification that significantly alter this.
  • European Union (EU TARIC): The standard duty rate is 6.5% ad valorem. Preferential rates may apply under certain trade agreements, potentially reducing this to 0% for goods originating from partner countries.
  • United Kingdom (UK Trade Tariff): The standard duty rate is 6.5% ad valorem. Similar to the EU, preferential rates may be available for goods from countries with trade agreements with the UK.

Importers should always verify the specific duty rate applicable to their country of import and the origin of the goods.

What are the key classification criteria for HS code 481420?

HS code 481420 specifically applies to wallcoverings where the decorative layer is made of plastics. The key criteria are:

  1. Base Material: The product must have a base of paper.
  2. Face Side Treatment: The face side of the paper must be coated or covered.
  3. Decorative Layer: This coating or covering must consist of a layer of plastics.
  4. Plastic Layer Characteristics: The plastic layer can be grained, embossed, colored, design-printed, or otherwise decorated.

If the decorative layer is made of other materials, such as textiles or vinyl (which is a type of plastic but often classified differently if it forms the primary visual surface), or if the paper is simply printed without a plastic coating, it may fall under a different HS code. For instance, textile-based wallcoverings are typically classified under Chapter 59.

What documentation is typically required for importing goods under HS code 481420?

Standard documentation for importing wallpaper and similar wallcoverings under HS code 481420 generally includes:

  • Commercial Invoice: Detailing the value, quantity, and description of the goods.
  • Packing List: Outlining the contents of each package.
  • Bill of Lading or Air Waybill: The transportation document.
  • Certificate of Origin: Especially if preferential duty rates are claimed under a trade agreement.
  • Product Specifications/Technical Data Sheet: To confirm the composition (paper base, plastic decorative layer) and ensure compliance with any specific national regulations regarding materials or safety.
  • Import Declaration: Filed with customs authorities.

Specific requirements can vary by importing country. It is advisable for importers and customs brokers to consult the customs regulations of the destination country.

How is the duty calculated for HS code 481420 in the United States, and can you provide an example?

In the United States, the duty for HS code 481420 is calculated based on a specific rate per kilogram plus an ad valorem percentage. The rate is 3.3¢/kg + 20% ad valorem.

Example Calculation:

Suppose an importer brings in 1,000 kilograms of wallpaper classified under HS 481420, with a declared customs value of $5,000 USD.

  1. Calculate the per-kilogram duty: 1,000 kg * $0.033/kg (3.3 cents) = $33.00 USD

  2. Calculate the ad valorem duty: 20% of $5,000 USD = $1,000.00 USD

  3. Total Duty: $33.00 USD + $1,000.00 USD = $1,033.00 USD

Therefore, the total import duty for this shipment would be $1,033.00 USD. Importers must ensure accurate weight and value declarations to correctly calculate duties.

Which common trade agreements might affect the duty rates for HS code 481420?

Several trade agreements can impact the duty rates for HS code 481420, potentially lowering them to 0% for eligible goods. The applicability depends on the importing country and the country of origin of the goods.

  • For the United States: While the US has numerous Free Trade Agreements (FTAs), such as the USMCA (United States-Mexico-Canada Agreement), the specific product under 481420 may not always have a preferential rate that differs from the MFN rate, or the rules of origin might be complex. Importers should check the specific tariff provisions for the originating country under the relevant FTA.
  • For the European Union: The EU has extensive preferential trade agreements with countries worldwide. Goods originating from countries like Switzerland, Norway, Canada, Japan, or those covered by Economic Partnership Agreements (EPAs) with African, Caribbean, and Pacific (ACP) states may benefit from reduced or zero duties on imports into the EU.
  • For the United Kingdom: Post-Brexit, the UK maintains its own set of trade agreements. Similar to the EU, goods originating from countries with which the UK has an FTA (e.g., Japan, Australia, Canada) may qualify for preferential duty rates.

To claim preferential treatment, importers must typically provide a Certificate of Origin or proof of origin as stipulated by the specific trade agreement.