1 newer ruling cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of wallpaper base from Germany.
Issued January 27, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 892505 (January 27, 1994)
Tariff classification
HTS codes: 4811.29.0000, 4802.40.0000
Product description
The first item, identified as "uncoated wallpaper base, not pre-pasted," is found to be an off-white paper weighing 89.9 grams per square meter and composed of more than 70% mechanical pulp fibers. It has a thickness of 0.155 mm, a brightness of 65.6%, and an ash content of 10.7%. The paper is not coated or impregnated.
CBP rationale
The applicable subheading for the "uncoated wallpaper base, not pre-pasted" will be 4802.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for uncoated wallpaper base (hanging paper). The applicable subheading for the "uncoated wallpaper base, heat-resistant, pre-pasted" will be 4811.29.0000, HTS, which provides for gummed or adhesive paper or paperboard, other than pressure-sensitive.
Full text
NY 892505 January 27, 1994 CLA-2-48:S:N8:234 892505 CATEGORY: Classification TARIFF NO.: 4802.40.0000; 4811.29.0000 Ms. Carolyn Paino J.J. Boll Associates, Inc. 147-45 Farmers Blvd. Jamaica, NY 11434 RE: The tariff classification of wallpaper base from Germany. Dear Ms. Paino: In your letter dated November 16, 1993, on behalf of J. Josephson Inc. (So. Hackensack, NJ), you requested a tariff classification ruling. Samples of two grades of paper, both said to be "raw paper for later production of hanging paper," were submitted and have been analyzed by the New York Customs Laboratory. The first item, identified as "uncoated wallpaper base, not pre-pasted," is found to be an off-white paper weighing 89.9 grams per square meter and composed of more than 70% mechanical pulp fibers. It has a thickness of 0.155 mm, a brightness of 65.6%, and an ash content of 10.7%. The paper is not coated or impregnated. The applicable subheading for the "uncoated wallpaper base, not pre-pasted" will be 4802.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for uncoated wallpaper base (hanging paper). The rate of duty will be free. The second item, identified as "uncoated wallpaper base, heat-resistant, pre-pasted," is found to be an off-white paper weighing 93.9 grams per square meter and composed of more than 70% mechanical pulp fibers. It is 0.175 mm in thickness, and is coated on one side with an aqueous soluble adhesive (not pressure-sensitive). The applicable subheading for the "uncoated wallpaper base, heat-resistant, pre-pasted" will be 4811.29.0000, HTS, which provides for gummed or adhesive paper or paperboard, other than pressure-sensitive. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
Follow 892505
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.