Surface-Decorated Gift Wrap Paper Roll from China
Thin 28 g/m² paper roll wider than 15 cm, surface-printed with festive patterns for gift wrapping. Fits HTS 4811.90.60.90 as other surface-decorated paper in rolls, weight 15-30 g/m², not primarily printed motifs per Chapter 49 note.
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
• Confirm decoration is subsidiary to wrapping function to stay in 4811; pictorial books/wallpaper go to Chapter 49 or 48.14
• Measure unfolded sheet equivalents if converted; must exceed 36x15 cm to avoid 4811.90.80
• Test basis weight accurately; over 30 g/m² reclassifies within 4811.90