Tissue Wrapping Paper from China
Ultra-lightweight tissue paper weighing under 15 g/m², coated with a thin wax layer for moisture resistance, supplied in large rectangular sheets for gift wrapping. It falls under HTS 4811.90.40 due to its low grammage, surface coating, and format exceeding specified dimensions in sheets. Primarily used in retail packaging.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify grammage with lab testing as under 15 g/m² is critical for this subheading; ensure coating is declared to avoid reclassification
• Provide mill certificates for fiber content and weight