Customs tariff code 4802.55.25.10: Decor paper with the following characteristics - having an ash content between 5% and…

Code 4802.55.25.10 covers Decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millilitres; - having a smoothness of 20 to 300 according to the Bekk method; - in reels with a width up to 300 centimetres; - whether or not pre-impregnated with a combination of latices or natural binders (like starch); - excluding wallpaper and similar wallcoverings; - excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).. Classification turns on the material, function, and intended use of the goods, not on their trade name.

The third-country duty rate for 4802.55.25.10 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

The first six digits form the HS code: 480255. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

4802.55.25.10 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

4802.55.25.10 sits in this hierarchy: 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD > 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard > 480255 Weighing 40 g/m$2 or more but not more than 150 g/m$2, in rolls > 48025525 Weighing 60 g/m$2 or more but less than 75 g/m$2. The parent headings and their notes help decide whether the classification holds.

The EBTI database currently holds no valid decisions on 4802.55.25.10. Comparable cases are found through the parent heading instead.

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Yes. Trade defence measures are in force on 4802.55.25.10, covering origin ERGA OMNES, Türkiye, China. The rate depends on the producer: without the correct TARIC additional code, the residual rate for all other companies applies, which can be considerably higher.

4802.55.25.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.