Disposable Paper Guest Towels from Japan
Folded, multi-ply paper towels for guest bathrooms or quick drying, often embossed for absorbency. Classified in 4818.20.00 as paper towels cut to shape for household sanitary purposes.
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
• Document embossing as functional, not decorative, to stay out of Chapter 49
• Confirm weight per sheet; heavy paperboard may shift to 4818.90 or 4823
• Separate from table napkins in shipping to prevent co-classification