Wallpaper and similar wallcoverings; window transparencies of paper:
Part of: 48 — Paper and paperboard; articles of paper pulp
N363046 · 2026-07-16 — The tariff classification of wallpapers from South Korea
Product information and samples were submitted for our review. The products under consideration are wallcoverings constructed of a sheet of textured vinyl adhered to a paper backing. This ruling addresses only Styles 140D and 150E. The wallcoverings are imported in rolls from 50 to 1000 yards, and the width of each is 137cm. As you note, the Explanatory Notes to the Harmonized System (ENs) for heading 4814 set forth that the term “wallpaper and similar wall coverings” includes: Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration…
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