Chapter 48, Paper and paperboard / Heading 4802

HTS 4802.40.00.00: Wallpaper base (hanging paper)

Schedule text: Wallpaper base (hanging paper). Classification: Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard β€Ί Wallpaper base (hanging paper)

General rate of duty

Free

Column 1, USITC schedule

From China, all in

37.5%

Priced live by the Gateway engine

Section 301 China

25%

List 3

Forced labor 301

12.5%

9903.05.31

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
4802.40.00.00
0%$0.00
Section 301 China (List 3)
25%$2,500.00
Section 301 forced labor
9903.05.31
12.5%$1,250.00
Effective duty rate
37.5%$3,750.00

Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.

Questions about this example

What is HTS code 4802.40.00.00?
HTS 4802.40.00.00 covers wallpaper base (hanging paper); the schedule's own line text is "Wallpaper base (hanging paper)". Its full classification path in the Harmonized Tariff Schedule of the United States is: Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard β€Ί Wallpaper base (hanging paper). It sits in chapter 48 (Paper and paperboard) under heading 4802.
What is the general duty rate for HTS 4802.40.00.00?
The Column 1 general rate of duty is Free. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
What is the tariff on HTS 4802.40.00.00 from China?
Priced on $10,000 of goods, the effective duty from China is 37.5%: 0% general rate + 25% Section 301 + 12.5% forced labor. Section 301 applies (List 3). The Section 301 forced-labor duty applies.
Which lines are related to HTS 4802.40.00.00?
Neighbouring statistical lines under the same 8-digit heading are listed on this page. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.