Surface-Decorated Gift Wrap Paper Roll from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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