Vinyl Coated Polyester Backing Paper from China
This is a heavy paper substrate coated with vinyl on one side, weighing over 30 g/m², used as backing material in wallpaper production. It falls under HTS 4811.90.80.50 as 'other' coated paper in rolls wider than 15 cm, not specified elsewhere in headings 4803, 4809, or 4810. The surface coating enhances durability and printability for decorative applications.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify coating composition and weight exceeds 30 g/m² via lab testing to confirm classification under 4811.90
• Provide mill test certificates showing basis weight and coating type to avoid reclassification to 4811.41
• Ensure rolls exceed 15 cm width; narrower strips may shift to 4811.90.90