Paper Table Napkins from Japan
Disposable paper napkins cut to size for household dining, made from paper pulp with high absorbency for sanitary purposes. Classified under HTS 4818.90.00.80 as other similar household articles explicitly listed in the heading.
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
• Include fiber content and size declarations on invoices to confirm household cut-to-size format
• Avoid bulk rolls over 36 cm width to prevent reclassification