The tariff classification of wallpapers from South Korea

N363046 July 16, 2026 CLA-2-48:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4814.20.0000 Ms. Ruta Riley One Lex Partners, LLC 641 Lexington Avenue 14th Floor New York, NY 10022 RE: The tariff classification of wallpapers from South Korea Dear Ms. Riley: In your letter, dated June 26, 2026, you requested a binding tariff classification ruling on behalf of your client, Dazian, LLC. 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 and answering to one of the following descriptions: (3) Coated or covered on the face side with plastics, the layer of plastics having been grained, embossed, coloured, designprinted or otherwise decorated. These wall coverings are washable and are more resistant to abrasive wear than those described in Item (i) above. Products having a poly(vinyl chloride) layer are often called “vinyl wall coverings” or “vinyl wallpaper”. Additionally, Note 2(g) to Chapter 48, Harmonized Tariff Schedule of the United States (HTSUS) excludes: Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wallcoverings of heading 4814 (chapter 39); This indicates that restrictions on combinations of paper and plastic based upon thickness of the layers do not apply to wallcoverings. The notes clearly include the vinyl/paper wallcoverings among wallpaper of heading 4814, HTSUS. Therefore, the applicable subheading of the two wallcoverings, Styles 140D and 150E, will be 4814.20.0000, HTSUS, which provides for Wallpaper and similar wallcoverings; window transparencies of paper: Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, colored, design-printed or otherwise decorated layer of plastics. The general rate of duty will be free. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division