Multi-Ply Tissue Dispenser Paper from Canada
Multi-ply uncoated paperboard in rolls, weighing 120 g/m², designed for commercial tissue dispensers. It falls under HTS 4805.91.10.90 as multi-ply paper weighing 150 g/m² or less, not further worked beyond chapter note 3 specifications. Commonly used in restrooms for high-absorption layered sheets.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify multi-ply construction and weight ≤150 g/m² via lab testing; provide mill test certificates for basis weight
• Avoid classifying as single-ply under 4805.11 if layers exceed one
• Declare exact ply count to prevent customs reclassification