Facial Tissue Sheets from Japan
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.
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
• 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