Facial Tissue Sheets

Thin, soft uncoated kraft tissue paper sheets with a basis weight under 29 g/m², used for facial cleansing and wiping. Classified under HTS 4804.39.40.41 as wrapping tissue paper in sheets, meeting the lightweight kraft specification without coating.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4818.10.00Same rate: 35%

If creped or crinkled for household use like bathroom tissue

Creped tissue paper for sanitary purposes shifts to heading 4818 for toilet or facial tissue.

4804.39.60Same rate: 35%

If in rolls instead of sheets

Kraft tissue paper form changes from sheets (4804.39.40) to rolls (4804.39.60).

4823.90Lower: 10% vs 35%

If cut to size and shaped into articles like paper lace

Processed into specific paper articles falls under 4823, not base paper in sheets.

Not sure which classification is right?

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Import Tips & Compliance

Verify basis weight does not exceed 29 g/m² via lab testing to confirm subheading eligibility

Provide mill test certificates proving ≥80% sulfate/soda wood fibers for kraft classification

Avoid classifying printed decorative tissues under Chapter 49 if motifs are subsidiary