</>Build with Tariff Intelligence|Programmatic access to tariff calculations and HS code classification.Explore Developer Resources →

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

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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