Disposable Paper Facial Tissues from China
Soft, absorbent 2-ply facial tissues designed for blowing noses and wiping faces, typically sold in rectangular boxes. Classified under HTS 4818.20.00 as cleansing or facial tissues for household or sanitary use, cut to size.
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 product meets 'cut to size or shape' criteria; rolls over 36 cm width fall under different headings
• Provide lab tests confirming absorbency and fiber content to avoid misclassification as printed paper (Chapter 49)
• Label clearly as facial tissues to distinguish from toilet paper in 4818.10