Laminated Paper Table Napkins from Japan
Paper napkins with thin plastic lamination for spill resistance, beverage size 25x25 cm. Classifies in HTS 4818.30.00.00 as paper-based table napkins; lamination is minor if paper is chief material.
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
• Declare paper as over 50% by weight; test lamination thickness; specify household napkin use in invoices