{
  "summary": "In the United States tariff, line 4811.90.40.10 covers other paper, paperboard, cellulose wadding and webs of cellulose fibers, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state, weighing not over 15 g/m², tissue papers, in sheets. Goods under this line enter free of general (MFN) duty. It falls under HS subheading 4811.90 in heading 48.11 (chapter 48).",
  "updatedAt": "2026-10-09",
  "facts": [
    {
      "label": "Tariff line",
      "value": "4811.90.40.10",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "Covers",
      "value": "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state, weighing not over 15 g/m², tissue papers, in sheets",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "Duty (MFN)",
      "value": "Free",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Tariff",
      "value": "United States",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false",
      "url": "https://border.bot/countries/united-states"
    },
    {
      "label": "HS subheading",
      "value": "4811.90",
      "source": null,
      "url": "https://border.bot/hs-codes/481190"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 4811.90.40.10 cover in the United States tariff?",
      "answer": "In the United States tariff, line 4811.90.40.10 covers other paper, paperboard, cellulose wadding and webs of cellulose fibers, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state, weighing not over 15 g/m², tissue papers, in sheets."
    },
    {
      "question": "What is the general (MFN) duty on 4811.90.40.10 in the United States?",
      "answer": "Goods under this line enter free of general (MFN) duty. The rate is published on 4811.90.40."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the United States tariff, line 4811.90.40.10 covers other paper, paperboard, cellulose wadding and webs of cellulose fibers, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state, weighing not over 15 g/m², tissue papers, in sheets.",
        "Its legal text is “Tissue papers, in sheets”, read under “Other paper, paperboard, cellulose wadding and webs of cellulose fibers”, “In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state”, “Other”, “Other”, “Other” and “Weighing not over 15 g/m²”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 4811.90 in heading 48.11 (chapter 48). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "Goods under this line enter free of general (MFN) duty.",
        "The rate is published on 4811.90.40."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No other national tariff on border.bot has live lines under 4811.90 yet."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.",
        "This page was last updated on 9 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
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    "type": "country-line",
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      "code": "US",
      "name": "United States",
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      "code": "US",
      "name": "United States",
      "slug": "united-states"
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    "borrowed": false,
    "localTaxes": [],
    "localDeminimis": [],
    "ratesLive": true,
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        "liveAt": "2026-10-09T21:15:50.043Z",
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        "liveAt": "2026-10-09T21:15:36.287Z",
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    "dateModified": "2026-10-09T21:15:58.040Z",
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      "description": "Paper and paperboard; articles of paper pulp, of paper or of paperboard"
    },
    "heading": {
      "code": "4811",
      "description": "Paper, paperboard, cellulose wadding and webs of cellulose fibers, 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"
    },
    "subheading": {
      "code": "481190",
      "description": "Other paper, paperboard, cellulose wadding and webs of cellulose fibres"
    },
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      "code": "4811904010",
      "description": "Tissue papers, in sheets",
      "levels": [
        "Other paper, paperboard, cellulose wadding and webs of cellulose fibers",
        "In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state",
        "Other",
        "Other",
        "Other",
        "Weighing not over 15 g/m²",
        "Tissue papers, in sheets"
      ],
      "english": null,
      "keywords": [],
      "lang": "en",
      "general": {
        "code": "48119040",
        "dutyText": "Free",
        "startDate": null,
        "endDate": null,
        "unit": null
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      "measures": [],
      "restrictions": []
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        "code": "4811901000",
        "description": "Handmade paper"
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      {
        "code": "4811902000",
        "description": "Wholly or partly covered with flock, gelatin, metal or metal solutions"
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        "code": "4811906010",
        "description": "Tissue papers having a basis weight not exceeding 29 g/m², in sheets"
      },
      {
        "code": "4811906090",
        "description": "Other"
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      {
        "code": "4811908020",
        "description": "Gift Wrap (other than tissue)"
      },
      {
        "code": "4811908030",
        "description": "Direct thermal coated paper"
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      {
        "code": "4811908050",
        "description": "Other"
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        "description": "Direct thermal coated paper"
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      {
        "code": "4811909035",
        "description": "Paper in sheets, lined or ruled, having a width of 152.4 to 360 mm inclusive and a length of 225.25 to 360 mm inclusive"
      },
      {
        "code": "4811909080",
        "description": "Other"
      }
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  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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