Surface-Printed Decorative Tissue Paper from China
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 — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
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