Embossed Toilet Tissue Sheets from Germany
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.
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
• 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