Surface-Printed Decorative Tissue Paper from Canada
Thin tissue paper at 20 g/m² with surface-printed floral patterns for gift wrapping, supplied in large rectangular sheets. Classified in 4811.90.60 for its surface decoration via printing, lightweight range, and sheet dimensions exceeding 36 cm x 15 cm, distinguishing from plain tissue or book paper.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document that printing is not the primary motif per Chapter note, subsidiary to wrapping function, preventing reclass to printed matter in Chapter 49
• Include basis weight tests; over 30 g/m² shifts to 4811.90.90
• Ensure sheets meet 'one side >36 cm, other >15 cm' or wide roll criteria