Surface-Printed Gift Wrapping Paper Sheets

Ultra-lightweight paper sheets (under 15 g/m²) with decorative surface printing and minor impregnation for tissue-like gift wrapping, one side exceeding 36 cm. Fits HTS 4811.90.40.90 as 'other' lightweight coated/surface-decorated paper, where printing is subsidiary to wrapping function, not primary as books (Chapter 49). Excludes goods of 4803, 4809, or 4810.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4818.90.00Lower: 17.5% vs 35%

If in rolls ≤15 cm width

Narrow rolls of decorated paper are 'toilet or facial tissue' or similar under 4818, differentiated by width from large-format 4811.

4901.99.00Lower: 17.5% vs 35%

If printed motifs are primary use

Chapter note excludes printed paper where designs are not subsidiary, shifting to printed books/brochures in Chapter 49.

4811.51.40Same rate: 35%

If weighing over 15 g/m² but under 60 g/m²

Adjacent weight band in same heading; grammage drives subheading selection.

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Import Tips & Compliance

Document that printing is subsidiary (not motifs/characters as primary use) to stay in 4811; elaborate designs may trigger Chapter 49

Test basis weight precisely, as exceeding 15 g/m² moves to 4811.90.60 or higher duties

Include origin certificates for pulp content if claiming preferences, noting sulfate vs. other processes