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Creped Toilet Tissue Stock from Japan

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 — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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