Embossed Decorative Wallpaper Liner

This is embossed paperboard in rolls, featuring textured patterns for use as a liner under wallpaper or for decorative wall coverings. It falls under HTS 4808.90.40.00 as embossed paper or paperboard, neither corrugated, creped, crinkled, nor perforated, and not of the kind in heading 4803.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4811.90.80Same rate: 35%

If coated on one or both sides with plastic

Coated paperboard, even if embossed, classifies under heading 4811 for surface-coated products rather than plain embossed paper.

4823.90.10.00Same rate: 35%

If cut to size or shape and further worked beyond simple embossing

Processed into specific shapes or articles like embossed mats falls under heading 4823 for other paper articles, not plain rolls or sheets.

4805.24Lower: 10% vs 35%

If made mainly of recovered pulp with Mullen burst index ≥2 kPa·m²/g

Fluting or testliner paper from waste paper, even embossed, goes to 4805.24 instead of general embossed paper in 4808.

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Import Tips & Compliance

Verify embossing meets the definition by providing mill test reports confirming texture from mechanical embossing process

Ensure product is not printed with primary motifs, as that would shift to Chapter 49; provide unprinted samples if challenged

Declare exact weight per m² and dimensions to avoid misclassification into weight-based subheadings