Retail Packing Tissue Paper from Japan
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 — 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
• 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