Retail Packing Tissue Paper from Canada
Soft, absorbent kraft tissue sheets under 29 g/m² for cushioning retail merchandise in boxes. Classified in HTS 4804.39.40.41 as other lightweight kraft wrapping tissue in sheets.
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
• Label shipments clearly as 'tissue paper sheets' to prevent misclassification as rolls
• Retain burst strength tests if challenged on kraft quality
• Bulk packs ok, but avoid retail-ready if resembling finished articles