Embossed Toilet Tissue Sheets

Single-ply embossed tissue sheets (basis weight ≤29 g/m²) for bathroom use, classified in HTS 4811.90.90.10 as surface-embossed tissue paper in rectangular sheets.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4818.20.00Same rate: 35%

If in tabletop dispensers or manufactured packs

Sanitary tissues in dispensers or packs fall under 4818, not loose coated sheets.

4811.90.90.80Same rate: 35%

If not tissue paper type

Other non-tissue coated paperboards in sheets use the residual 4811.90 code.

4820.90.00Same rate: 35%

If loose exercise book sheets

Chapter notes exclude certain cut-to-size sheets from 4820, but non-registers go there.

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Import Tips & Compliance

Differentiate from interleaved packs in 4818.10; loose sheets stay in 4811 but confirm no sanitary packaging

Test embossing as 'surface-decorated' and maintain weight docs; avoid contamination claims

Declare absorbency treatments carefully to prevent chemical impregnation reclass to other 4811 subs