48142000

HS 编码 4814.20.00.00（第 48 章「纸及纸板」；品目 4814「墙纸及类似墙面覆盖物；纸制窗用透明饰物」；子目 481420「表面有塑料装饰层的纸质墙纸及类似墙面覆盖物」）在美国税则中对应"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"。美国海关对该编码商品征收最惠国税率 (MFN) Free、第二栏税率 3.3¢/kg + 20%。法定计量单位为kg。