HS Code for Paper wall coverings

Paper wall coverings are classified under HS code 4814.90, which specifically addresses wallpaper and similar wall coverings that do not fall under the more specific subheadings of heading 4814. This classification is determined by the primary material composition, which must be paper. According to the General Rules of Interpretation (GRI), products are classified based on their material characteristics and intended use. For heading 4814, the product must consist of paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration. Subheading 4814.90 is a residual category for paper-based coverings that are not coated or covered with a graining, embossed, colored, design-printed, or otherwise decorated layer of plastics, which would instead place them under 4814.20. The classification ensures that traditional paper-based decorative materials are distinguished from modern synthetic-coated alternatives.

Products Included

• Traditional wood-chip wallpaper
• Embossed paper wall coverings without plastic coating
• Ingrain paper for walls and ceilings
• Paper-based window transparencies
• Uncoated decorative paper rolls for wall application

Common Misclassification

A frequent point of confusion involves HS code 4814.20, which covers wallpaper consisting of paper coated or covered with a layer of plastics. If the plastic layer is the dominant feature or provides the primary decorative finish, 4814.20 is the correct code. Additionally, wall coverings made entirely of plastics (such as vinyl) without a paper backing are classified under heading 3918. Textile-based wall coverings are excluded from Chapter 48 and are instead found in heading 5905. Importers must verify the thickness and nature of any surface coating to avoid misapplying 4814.90 to plastic-heavy products.

FAQ

What is the HS code for Paper wall coverings?

The HS code for paper wall coverings that are not coated with plastic is 4814.90.

How does 4814.90 differ from 4814.20?

HS code 4814.90 is for paper wall coverings without a significant plastic coating, whereas 4814.20 specifically covers paper wall coverings that have been coated or covered with a layer of plastics that is grained, embossed, or decorated.