Perforated Toilet Stock in Rolls from Japan
Pre-perforated creped paper rolls for easy conversion into toilet tissue, enhancing dispensability for household use. Classified in HTS 4803.00.40.00 as perforated toilet stock, still unconverted for sanitary purposes.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Perforations must be uniform and non-printed; submit perforation gauge specs
• Pitfall: if cut to size sheets, may shift to excluded 4820 articles