Decorative Foil-Laminated Paper Rolls from Japan
Paper rolls with thin aluminum foil laminated via surface coating for gift wrap and decoration. Classified in HTS 4811.90.90.80 as surface-covered paper in rolls.
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
• Provide lamination specs showing paper > foil by weight/volume to avoid metal Chapter 76
• Test for qualifying coating process; simple lamination qualifies under surface-covered
• Declare end-use as base material if for further conversion