Natural Brown Wrapping Paper Rolls from Japan
Brown wrapping paper weighing 100 g/m², uncoated and in rolls, used for general gift wrapping and bundling. Classified under HTS 4805.91.90.00 for other uncoated paper over 30 g/m² up to 150 g/m², not qualifying as specialized kraftliner or fluting types. Made from virgin softwood pulp without chemical additives beyond basic processing.
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
• Include grammage test reports showing 30-150 g/m² range to prevent reclassification to lighter weight headings
• Declare as 'not further worked' with photos/samples if requested, per chapter note 3 requirements
• Watch for bleaching; even minimal processing could shift to 4805.11 or 4805.12 subheadings