Tissue Base Paper for Facial Tissues

Uncoated tissue paper weighing 14 g/m², produced in large rolls for conversion into facial tissues or bathroom tissue. It meets note 3 to chapter 48 as it is in rolls, not further worked beyond basic production, and falls under 4805.91.50.00 due to its low weight under 15 g/m².

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4805.91.70.00Same rate: 35%

If weighing over 15 g/m² but ≤150 g/m²

Higher grammage within the same 'other uncoated paper ≤150 g/m²' category changes subheading.

4818.10.00.00Same rate: 35%

If creped or crinkled for specific tissue end-use

Creped tissue paper is classified separately in heading 4818 regardless of weight.

4802.54.10.00Same rate: 35%

If made mainly from mechanical wood pulp

Pulp composition determines heading 48 classification; mechanical pulp shifts to 4802.

Not sure which classification is right?

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Import Tips & Compliance

Verify grammage with lab testing as weights near 15 g/m² may shift classification to higher subheadings

Provide mill certificates confirming uncoated status and no further processing per chapter note 3

Avoid common pitfalls like misdeclaring as printed tissue, which moves to chapter 49