HS Code for Wallpaper base paper

Wallpaper base paper is classified under HS code 4802.40. This classification is distinct from finished wallpaper because it refers to the raw, uncoated, and undecorated paper used as a substrate in the manufacturing process. According to the Explanatory Notes for Chapter 48, heading 4802 covers uncoated paper and paperboard of a kind used for writing, printing, or other graphic purposes. Subheading 4802.40 specifically identifies "wallpaper base," which is paper produced in rolls or sheets intended to be subsequently converted into wallpaper through printing, embossing, or coating. The classification is based on the technical specifications of the paper, such as its weight, fiber composition, and the absence of decorative finishing. It is essential to distinguish this industrial raw material from the finished consumer product to ensure correct duty application and trade monitoring.

Products Included

• Uncoated paper rolls intended for wallpaper manufacturing
• Raw paperboard sheets for wall covering substrates
• Non-decorated base paper for flocking
• Unprinted paper stock for vinyl coating processes
• Absorbent base paper for liquid-applied wall coverings

Common Misclassification

The most common misclassification is confusing wallpaper base (4802.40) with finished wallpaper (4814.90). The key difference is that 4802.40 is the raw material, while 4814.90 is the finished, decorated product. Another error involves classifying it under 4802.55 (other uncoated paper) if the importer fails to specify its intended use as a wallpaper base, which is a requirement for the 4802.40 designation.

FAQ

What is the HS code for Wallpaper base paper?

The HS code for wallpaper base paper is 4802.40, provided it is uncoated and in rolls or sheets.

Can finished wallpaper be classified under this code?

No, finished wallpaper that has been printed, embossed, or coated for immediate wall application must be classified under heading 4814.