Surface-Decorated Napkin Stock from Mexico
Lightly surface-colored and decorated paper rolls for household napkin production, with patterns subsidiary to use. HTS 4803.00.40.00 allows surface decoration if not primary (per Ch. note excluding Ch.49).
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Document decoration as <10% coverage and functional; get CBP ruling if motifs prominent
• Differentiate from printed Chapter 49 goods