Import Tariffs for Natural Wallcovering: HTS Codes & Duty Rates

How Is Wallcovering Classified Under HTS?

The Harmonized Tariff Schedule (HTS) classifies wallcovering based on material composition and construction. The correct 10-digit code determines your duty rate:

Source: USITC Harmonized Tariff Schedule 2026, General (Column 1) rates, checked 2 September 2026. Chapter 99 surcharges are listed separately below.

Backing does not change the duty on natural wallcovering. Paper-backed (4814.90.02) and textile-backed (5905.00) are both Free. Where backing matters is vinyl: a PVC face on a textile backing is 3918.10.32 at 6.5%. Declaring the backing correctly still matters, because CBP audits composition and Section 301 coverage is checked at the 8-digit level.

What Are Section 301 Tariffs?

Section 301 tariffs are additional duties applied to specific products originating from China, imposed under US trade policy. These are added on top of the general HTS duty rate.

• List 3 covers wallcovering: heading 4814 sits on List 3, entered under HTS 9903.88.03 at 25% since 10 May 2019 — have your broker confirm the Chapter 99 line for your 8-digit code
• A second Section 301 action since 24 July 2026: the global action that replaced the Section 122 surcharge adds 12.5% on China-origin goods across product categories, stacked on top of List 3
• IEEPA tariffs no longer apply: the Supreme Court held on 20 February 2026 that IEEPA does not authorise tariffs; refunds of IEEPA duties paid are handled through your broker
• Exclusions: USTR exclusion windows open and close; check the current list against your specific subheading before relying on one

Bottom line: The existence and rate of Section 301 tariffs on your specific wallcovering product must be verified at the time of each shipment. Do not rely on rates from previous imports.

What Does a China-Origin Shipment Actually Pay in 2026?

As of September 2026 a paper-backed grasscloth shipment from China pays 0% general duty, plus 25% Section 301 (List 3, heading 9903.88.03), plus the 12.5% global Section 301 surcharge in effect since 24 July 2026: about 37.5% of customs value. Confirm both Chapter 99 headings with your broker at entry.

Sources: Federal Register 2025-16802 and 2026-12670; Learning Resources, Inc. v. Trump (20 February 2026); USTR Section 301 notices. Checked 2 September 2026.

Worked example. Customs value $10,000 of paper-backed grasscloth, China origin, entered in September 2026: general duty $0, Section 301 List 3 $2,500, global Section 301 $1,250 — $3,750 in duty, before merchandise processing fee, harbor maintenance fee and broker charges. Under the EXW Chengdu terms Grasscloths ships on, the customs value is your purchase price plus the freight and insurance your forwarder adds to reach the US port.

Does the $800 De Minimis Exemption Still Apply?

No. Duty-free de minimis entry was suspended for all countries on 29 August 2025 and CBP made the suspension permanent by regulation on 24 June 2026. Every commercial wallcovering shipment, including a single sample roll, now enters with duty and a formal or informal entry. Declare samples at their real value under the same HTS code as the bulk order, so the classification on file matches when the container arrives.

How Do You Determine the Correct HTS Code?

1. Get your product specification — our spec sheet lists what CBP asks for: face fibre and its share of total weight, backing material (paper or non-woven) and its weight in gsm, any surface coating, roll dimensions (0.915 m × 5.5 m, about 5.0 m² per roll) and country of origin. Those five lines decide between 4814.90.02 and 5905.00 before the broker opens the tariff book
2. Search the official HTSUS — use the USITC HTS search tool to find your 10-digit code
3. Consult your customs broker — provide the spec sheet and let them confirm the classification
4. Request a binding ruling — for legal certainty, submit a ruling request to US Customs and Border Protection (CBP) via their CROSS system

We provide detailed product specification sheets with all composition data your broker needs for accurate classification.

What Are Common Classification Mistakes?

How Do Tariffs Differ by Country?

If you're importing into countries other than the US, tariff structures differ:

Free Trade Agreements (FTA) may reduce or eliminate duties for certain country pairs. Check if your country has an FTA with China that covers wallcovering products.

How Do You Budget for Tariffs?

Include tariff costs in your landed cost calculation:

1. Determine CIF value — product cost + freight + insurance
2. Identify duty rate — general HTS rate (Free for 4814 and 5905) + Section 301 List 3 (25%) + the global Section 301 surcharge (12.5%) for China origin
3. Calculate duty payable — CIF value × total duty rate
4. Add to landed cost — duty is paid to customs before goods are released
5. Build in a buffer — budget 2–3% above estimated duty for rate changes or reclassification

Frequently Asked Questions

Can I get a tariff exemption?

In some cases, yes. The USTR periodically offers product exclusion processes for Section 301 tariffs. Additionally, if your product enters a Foreign Trade Zone (FTZ), duty may be deferred or reduced. Consult your customs broker about available exemption programs for your specific HTS code.

Who pays the tariff — buyer or seller?

The importer pays. Under EXW Chengdu, our standard term, your forwarder collects at our warehouse and you pay freight, insurance and all US duties. Under FOB and CIF the buyer still pays duty at destination. Only under DDP (Delivered Duty Paid) does the seller pay it. FOB, CIF and DDP are available on request.

How often do tariff rates change?

General HTS rates move once a year. Chapter 99 surcharges move by executive and USTR action: in 2026 alone the IEEPA tariffs ended on 20 February, a 10% Section 122 surcharge ran from 24 February to 24 July, and a 12.5% global Section 301 action replaced it on 24 July. Confirm the current stack with your broker before every entry.

What is the total tariff on China-origin grasscloth in 2026?

About 37.5% of customs value for paper-backed grasscloth: 0% general duty on HTS 4814.90.02, plus 25% Section 301 List 3 (9903.88.03), plus the 12.5% global Section 301 surcharge in effect since 24 July 2026. Textile-backed 5905.00 is also Free at the general rate; have your broker confirm its Chapter 99 line. Vinyl wallcovering adds its own 4.2–6.5% general rate on top.

Does de minimis still apply to wallpaper samples?

No. The $800 de minimis exemption has been suspended for all countries since 29 August 2025 and was codified by CBP on 24 June 2026. Sample rolls enter with duty; declare them at real value under the same HTS code you will use for the bulk order.

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