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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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