Surface-Decorated Gift Wrap Paper Roll from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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