Creped Toilet Tissue Stock from Canada
Unconverted creped paper stock in rolls, specifically designed for manufacturing toilet tissue, weighing around 18-22 g/m² with high absorbency. It falls under HTS 4803.00.40.00 as 'other' toilet tissue stock for household sanitary purposes, creped for enhanced softness and bulk.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify creping process and basis weight documentation to confirm classification; ensure no printing that would shift to Chapter 49
• Common pitfall: misclassifying as napkin stock under 4803.00.20