Facial Tissue Sheets from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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