Jumbo Toilet Tissue Sheets from Japan
Bulk tissue paper sheets for institutional toilet use, 27 g/m² basis weight, large unfolded sheets. HTS 4811.90.60.10 applies to these tissue papers in sheets within the 15-29 g/m² range, often surface-impregnated for strength.
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
• Distinguish from finished rolls (4818.10); declare as bulk sheets for dispensers to maintain 4811 classification
• Retain supplier specs on Mullen strength if applicable, though not required here, for quality disputes
• Watch EU/Asian origin paper for basis weight inflation—re-test samples