Facial Tissue Sheets from Japan
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 — 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
• 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