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