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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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