Facial Tissue Sheets from China
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.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• 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