Decorative Surface-Decorated Tissue Paper Sheets from Japan
Ultra-thin tissue paper sheets (<15 g/m²) with metallic surface decoration for crafts/floral wrapping, sides >36 cm x >15 cm. Classed in HTS 4811.90.40.90 as 'other' surface-decorated lightweight paper where decoration subsidiary to packaging function.
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
• Lab test grammage and confirm decoration doesn't constitute 'printed motifs' per Chapter note
• Declare as 'other' explicitly; generic 'tissue' risks 4818 misplacement
• Avoid retail packaging that implies completed article status