Gift Wrapping Tissue Paper from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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