Facial Tissue Sheets

Soft, absorbent tissue paper sheets used for personal hygiene and cleaning, with a basis weight of 18 g/m², supplied in rectangular sheets exceeding 36 cm by 15 cm. Classified under HTS 4811.90.60.10 as tissue paper in sheets, surface-colored or decorated, weighing over 15 g/m² but not over 30 g/m² and not exceeding 29 g/m² basis weight.

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.

4818.10.00Same rate: 35%

If intended for household use like disposable facial tissues in retail packs

Finished articles like boxed facial tissues for direct consumer use fall under heading 4818 for toilet paper and similar paper products.

4804.29.00Same rate: 35%

If made from sack kraft paper with ≥80% sulfate wood fibers and specific burst/tear specs

Kraft paper meeting subheading 4804.29 sack kraft criteria (60-115 g/m², roll form typically) changes from coated tissue to kraft classification.

4811.90.90Same rate: 35%

If basis weight exceeds 29 g/m² but still ≤30 g/m²

HTS 4811.90.60.10 strictly caps tissue paper at 29 g/m²; slightly heavier tissue shifts to the broader 'other' category in 4811.90.90.

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Import Tips & Compliance

Verify basis weight certification (≤29 g/m²) via lab testing to meet HTS 4811.90.60.10 specs; exceeding 29 g/m² shifts to other subheadings

Provide mill test reports confirming tissue paper composition and no printing as primary feature to avoid Chapter 49 reclassification

Ensure sheets meet size requirements (>36 cm x >15 cm unfolded) and declare as 'in sheets' not rolls to prevent misclassification