Facial Tissue Sheets

Soft, absorbent tissue paper sheets used for facial cleansing and wiping, with a basis weight under 29 g/m², classified under HTS 4811.90.90.10 as coated or surface-colored tissue paper in sheets, distinct from roll forms or heavier papers.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4818.10.00Same rate: 35%

If designed as household sanitary facial tissues in packs

Packaged facial tissues for sanitary use shift to heading 4818 for toilet/kitchen paper, regardless of weight.

4804.29.00Same rate: 35%

If in rolls and qualifying as sack kraft paper

Roll-form kraft paper meeting sulfate fiber and strength specs falls under 4804, not coated tissue sheets.

4823.90.10Same rate: 35%

If perforated or lace-like for decorative machines

Perforated Jacquard cards or paper lace are specifically covered in 4823 per chapter notes.

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Import Tips & Compliance

Verify basis weight certification ≤29 g/m² via lab testing to avoid reclassification to higher-weight subheadings

Provide mill test reports confirming tissue paper composition and any surface treatments like embossing or coloring

Ensure sheets are rectangular and cut-to-size, not rolls, to match 'in sheets' requirement; watch for Chapter 4820 exclusion on loose sheets