Christmas Snowflake Printed Gift Wrap Sheets from Germany
Rectangular sheets of gift wrap (40x30 inches unfolded) weighing 35 g/m², surface-printed with repeating snowflake patterns in silver ink for holiday use. Classified under HTS 4811.90.80.20 as non-tissue gift wrap that is surface-decorated, with sheets exceeding 36 cm x 15 cm. Printing is subsidiary to its primary wrapping function.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document sheet dimensions unfolded to confirm >36 cm x >15 cm, as folded retail packs may trigger scrutiny
• Ensure printing does not constitute 'motifs not subsidiary' per Chapter notes to prevent reclassification to Chapter 49
• Test for basis weight compliance; common pitfall is mislabeling lightweight paper leading to incorrect duty assessment