HS 481490 Other
Quick Answer: Wallpaper and similar wall coverings imported under HS 481490 enter the UK duty-free, the EU duty-free, and the US at 3.3¢/kg plus 20% ad valorem under the MFN rate. This classification applies to wall coverings not specifically listed under other headings within Chapter 48, such as those made of paper, paperboard, or plastics, often with decorative designs or textures. Importers should note the significant ad valorem component in the US tariff, which can lead to substantial duties on higher-value goods. CustomTariffs aggregates this information to assist trade professionals in navigating these varied international obligations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4814907000 | 0.00 % | — | — |
| 4814900000 | — | — | — |
| 4814901000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4814900200 | Free | — | ["kg"] |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4814900000 | 0.00 % | — | — |
| 4814901000 | 0.00 % | — | — |
| 4814907000 | 0.00 % | — | — |
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 481490 cover?
This subheading covers "other" wall coverings and similar decorative surfaces of paper, including those made of paperboard, that are not specifically classified under preceding subheadings of heading 4814. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes products like embossed or printed papers for wall decoration, vinyl-coated or plastic-coated papers, and other composite wall coverings. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category is for items that do not fit the more specific descriptions of wallpaper, window transparencies, or similar decorative papers.
What falls outside HS 481490?
The following products are excluded from HS 481490: finished articles of paper, such as paper banners or flags, and textile wall coverings. Also excluded are paper products that are primarily functional rather than decorative, such as technical papers used for insulation or filtration. For instance, plain kraft paper or corrugated paperboard used for packaging, even if printed, would not fall under this subheading. Similarly, photographic wallpaper or wallpaper with integrated electronic components would likely be classified elsewhere based on their primary characteristic.
What are common classification mistakes for HS 481490?
A common error is misclassifying products that have a primary function other than decoration. For example, certain types of technical papers or papers with specific industrial applications might be incorrectly entered under 481490 if their decorative aspect is secondary. Furthermore, confusion can arise with composite materials where paper is a component but not the primary material, or where the product is considered a finished article rather than a roll or sheet for wall covering. Adherence to General Interpretative Rule 3(b) for composite goods is crucial.
How should importers classify products under HS 481490?
The correct procedure for classifying products under HS 481490 involves a thorough examination of the product's composition, function, and presentation. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC. They should determine if the product meets the definition of a wall covering or similar decorative surface of paper and if it is not specifically provided for in other subheadings of heading 4814. A detailed product description and sample analysis are often necessary.
How is the duty calculated for products under HS 481490?
A roll of vinyl-coated wallpaper, measuring 10 meters in length and 0.53 meters in width, with a declared customs value of $25.00 USD, would attract a US duty of $2.50. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $25.00 = $2.50. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 481490.9000.
Which trade agreements reduce duties for HS 481490?
Several free trade agreements may reduce the applicable duty rate for HS 481490, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Vietnam. Documentation required typically includes a USMCA Certificate of Origin or a CPTPP Certificate of Origin, depending on the specific agreement and origin of the goods.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for goods classified under HS code 481490?
HS code 481490, covering 'Other' decorative wall coverings, has varied duty rates depending on the importing country. For example, the U.S. Most Favored Nation (MFN) rate is 0.00%. In the European Union, under TARIC, the rate can be 3.3¢/kg + 20% ad valorem. The UK Trade Tariff also shows a 0.00% duty rate for many origins. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable duty.
How is the duty calculated for HS 481490 if it involves a per kilogram rate plus an ad valorem rate?
When a duty rate is expressed as a combination, such as '3.3¢/kg + 20% ad valorem' (as seen in some EU TARIC classifications for this code), the total duty is the sum of both components. For instance, if you import 100 kg of goods valued at $1,000, the duty would be calculated as: (100 kg * 3.3¢/kg) + (20% of $1,000). This translates to $3.30 (assuming 100 cents = $1) plus $200, for a total duty of $203.30. Always ensure the currency and units (e.g., kilograms, pounds) are correctly applied.
What documentation is typically required when importing goods under HS code 481490?
Standard import documentation for HS 481490 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be necessary, especially if preferential duty rates are claimed under a Free Trade Agreement (FTA). Some countries may also require specific product declarations or safety certifications if the wall covering contains certain materials or is intended for specific uses.
Are there preferential duty rates available for HS 481490 under trade agreements?
Yes, preferential duty rates are often available for HS code 481490 under various trade agreements. For instance, goods originating from countries with FTAs with the United States, the European Union, or the United Kingdom may benefit from reduced or zero duties. For example, the UK Trade Tariff lists a 0.00% duty rate for goods from many countries under preferential schemes. Importers must ensure they meet the rules of origin criteria and possess the correct documentation, such as a certificate of origin, to claim these benefits.
What distinguishes goods classified under HS 481490 ('Other') from other headings within Chapter 48?
HS code 481490 is a residual category for 'Other' decorative wall coverings. It is used when goods do not specifically fit into more precise subheadings within heading 48.14, such as wallpaper and similar wall coverings, including those of plastics or textile materials, whether or not pre-trimmed or washable. If a wall covering is printed, embossed, or otherwise decorated, and it is not specifically covered by other headings (e.g., for printing paper, or certain types of plastic sheeting), it would likely fall under 4814.90. The WCO's Harmonized System Explanatory Notes provide guidance on distinguishing between categories.