Gift Wrapping Tissue Paper Sheets from Canada
Thin, lightweight tissue sheets (≤29 g/m²) in vibrant colors for wrapping gifts, often surface-colored or printed, fitting HTS 4811.90.90.10 as other coated/surface-decorated tissue paper in sheets.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1250%Articles the product of Canada as provided in subdivision (b)(1) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document surface coloring or printing as subsidiary to wrapping use to prevent shift to Chapter 49 for motif-heavy paper
• Confirm no impregnation exceeds tissue classification; test for basis weight and sheet dimensions
• Label origin and fiber content clearly, as decorative tissues may face scrutiny for textile-like appearances