Surface-Printed Gift Wrapping Paper Sheets from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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