Analysis
HTS 4503.90.40 covers wallcoverings, backed with paper or otherwise reinforced under heading 4503 (articles of natural cork).
Neighbouring lines carry rates from duty-free to 14%, so the exact line matters. The widest gap is with 4503.90.60 (other: other), at 14%: a product that belongs there but is entered here, or the reverse, changes the duty by 14 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 95% of the 19 tariff lines in chapter 45. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 4503.90.20 (disks, wafers and washers, duty-free) and 4503.90.60 (other: other, 14%).
Census statistics map these goods to NAICS 321999 (All Other Miscellaneous Wood Product Manufacturing), an industry of 2,327 US establishments employing 31,381 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4503.90.20 | Disks, wafers and washers | Free |
| 4503.90.60 | Other: other | 14% |