Analysis
HTS 4802.40.00 covers wallpaper base (hanging paper) under heading 4802 (uncoated paper and paperboard, of a kind used for writing, printing or other graphic…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 100% of the 225 tariff lines in chapter 48. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people. That is the industry code a US manufacturer of the same product would normally use.
Goods from countries without normal trade relations pay the column 2 rate of 10% instead of nothing, so origin decides between free entry and a 10% duty.
All 42 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4802.10.00 | Handmade paper and paperboard | Free |
| 4802.20.10 | In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state | Free |
| 4802.20.20 | Basic paper to be sensitized for use in photography | Free |
| 4802.20.40 | Other: other | Free |
| 4802.54.10 | In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: writing paper | Free |
| 4802.54.20 | India and bible paper | Free |
| 4802.54.31 | In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: other | Free |
| 4802.54.50 | Basic paper to be sensitized for use in photography | Free |
| 4802.54.61 | Other: other | Free |
| 4802.55.10 | Writing and cover paper | Free |
| 4802.55.20 | Of a width exceeding 15 cm: drawing paper | Free |
| 4802.55.30 | India and bible paper | Free |
| 4802.55.40 | Of a width exceeding 15 cm: other | Free |
| 4802.55.60 | Basic paper to be sensitized for use in photography | Free |
| 4802.55.70 | Other: other | Free |
| 4802.56.10 | Writing and cover paper | Free |
| 4802.56.20 | With one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state: drawing paper | Free |
| 4802.56.30 | India and bible paper | Free |
| 4802.56.40 | With one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state: other | Free |
| 4802.56.60 | Basic paper to be sensitized for use in photography | Free |
| 4802.56.70 | Other: other | Free |
| 4802.57.10 | Writing and cover paper | Free |
| 4802.57.20 | Other, weighing 40 g/m² or more but not more than 150 g/m²: drawing paper | Free |
| 4802.57.30 | India and bible paper | Free |
| 4802.57.40 | Other, weighing 40 g/m² or more but not more than 150 g/m²: other | Free |
| 4802.58.10 | Writing and cover paper | Free |
| 4802.58.20 | In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: other | Free |
| 4802.58.50 | Basic paper to be sensitized for use in photography | Free |
| 4802.58.60 | Other: other | Free |
| 4802.61.10 | Writing and cover paper | Free |
| 4802.61.20 | Of a width exceeding 15 cm: drawing paper | Free |
| 4802.61.31 | Of a width exceeding 15 cm: other | Free |
| 4802.61.50 | Basic paper to be sensitized for use in photography | Free |
| 4802.61.60 | Other: other | Free |
| 4802.62.10 | Writing and cover paper | Free |
| 4802.62.20 | With one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state: drawing paper | Free |
| 4802.62.30 | With one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state: other | Free |
| 4802.62.50 | Basic paper to be sensitized for use in photography | Free |
| 4802.62.61 | Other: other | Free |
| 4802.69.10 | Writing and cover paper | Free |