Creped Decorative Wrapping Tissue from China
Lightweight creped tissue paper in rolls or sheets for gift wrapping, featuring crinkle texture for volume. Under HTS 4808.90.20.00 as creped paper distinct from printed gift wrap (4902) or sanitary tissue. Basis weight typically 17-25 g/m².
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Ensure no motifs/characters exceed subsidiary level to prevent chapter 49 classification
• Declare fiber content (virgin/recycled) accurately for potential duty suspensions
• Import in continuous rolls rather than die-cut sheets for base paper heading