Facial Tissue Sheets from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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