Tissue Base Paper for Facial Tissues from Mexico
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.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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