Gift Wrapping Tissue Paper from Canada
Delicate, lightweight kraft tissue paper sheets under 29 g/m² basis weight, colored for gift packaging. Fits HTS 4804.39.40.41 as uncoated kraft wrapping tissue in sheets, distinct from heavier paperboards.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Ensure no substantial printing; motifs must be subsidiary to avoid Chapter 49 reclassification
• Document fiber content to prove kraft (≥80% sulfate process) and uncoated status
• Check sheet dimensions; loose cut-to-size sheets risk 4823 if deemed articles