Embossed Toilet Tissue Sheets from Japan

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 — Japan → United States

10%

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

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