Christmas Pattern Kaolin-Coated Gift Wrap Roll from Japan
Rolls of gift wrap paper with kaolin coating and printed Christmas patterns like trees and snowflakes, width exceeding 15 cm. Meets HTS 4810.99.10.10 as gift wrap paper with permitted surface decoration on inorganic-coated base. Designed exclusively for holiday gift presentation.
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
• Retain printing process records showing motifs are subsidiary to wrapping function per chapter notes
• Test for kaolin purity to avoid reclassification as other inorganic substance coatings
• Package in bulk rolls for commercial use to prevent retail set classification issues