Embossed Tissue Paper Roll from Japan
Thin embossed tissue paper in jumbo rolls, with a patterned relief for texture, intended for conversion into napkins or wrapping. The paper is not of the kind described in heading 48.03, as it is not toilet or facial tissue stock, and the embossing is the key processing step. It is classified under tariff item 4808.90.00 as other embossed paper.
Duty Rate — Japan → Canada
0%
Import Tips
• Confirm the tissue paper is not of the kind described in heading 48.03 (toilet or facial tissue), which would exclude it from this heading
• Ensure the rolls exceed 36 cm in width to meet Chapter 48 Note 8 requirements
• Keep documentation on the embossing process to distinguish it from plain tissue paper