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%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document decoration as <10% coverage and functional; get CBP ruling if motifs prominent
• Differentiate from printed Chapter 49 goods