Facial Tissue Sheets from China
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.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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