Facial Tissue Sheets from Canada
Pre-cut sheets of lightweight tissue paper weighing under 15 g/m², designed for personal hygiene use such as wiping faces or hands. Classified under HTS 4811.90.40.10 as tissue papers in sheets, coated or surface-colored for softness and absorbency, with one side exceeding 36 cm in unfolded state.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify sheet dimensions exceed 36 cm x 15 cm unfolded to avoid reclassification to narrower strips
• Provide lab tests confirming weight ≤15 g/m² and tissue paper characteristics to prevent disputes
• Ensure no predominant printed motifs, as that shifts to Chapter 49 per chapter notes