The tariff classification of printed tissue paper from Vietnam

N361363May 28, 2026CLA-2-48:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4811.90.6010
Ms. Sayaka FuruyamaThe Pack America Corp.108 West 39th StreetNew York, NY 10018RE: The tariff classification of printed tissue paper from Vietnam Dear Ms. Furuyama:In your letter, dated
May 7, 2026
, you requested a binding tariff classification ruling on printed tissue paper. Product information and a photo were submitted for our review.The product under consideration is printed tissue paper weighing 22 grams per square meter (gsm). Thepaper is imported in sheets measuring 19 2/3" long by 12 1/2" wide. The paper is printed with a brand nameon one side in one color. The sheets are packaged 100 sheets per pack and five packs per case.The applicable subheading for the printed tissue paper will be 4811.90.6010, Harmonized Tariff Schedule ofthe United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulosefibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular(including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810:Other paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a widthexceeding 15cm or in rectangular (including square) sheets with one side exceeding 36cm and the other sideexceeding 15cm in the unfolded state: Other: Other: Other: Weighing over 15g/m² but not over 30g/m²:Tissue papers having a basis weight not exceeding 29g/m², in sheets. The general rate of duty will be free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division