Perforated Roll Paper Towels from Japan
Standard household paper towel rolls with perforations allowing easy tear-off into towel-sized sheets. Classified under HTS 4818.20.00.20 as towels cut or perforated to shape for sanitary use.
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
• Measure roll width precisely; must not exceed 36 cm for this code
• Test perforation strength to qualify as 'cut to size'
• Avoid decorative prints that trigger Chapter 49