4804.39.40.41 - Tissue paper having a basis weight not exceeding 29 g/m², in sheets

This HTS classification, 4804.39.40.41, specifically covers tissue paper with a basis weight not exceeding 29 g/m², presented in sheet form. This material is a subset of uncoated kraft paper and paperboard, characterized by its light weight and soft texture, making it suitable for a variety of uses where absorbency and gentle handling are paramount. The classification emphasizes the low basis weight as a defining characteristic, distinguishing it from heavier grades of kraft paper.

Within the broader category of "Other kraft paper and paperboard weighing 150 g/m² or less: Other: Wrapping paper," this specific subheading isolates tissue paper. It differentiates itself from its sibling category, 4804.39.40.49 ("Other"), which would encompass other types of kraft paper and paperboard in sheet form that do not meet the specific definition of tissue paper as outlined in 4804.39.40.41. The distinction lies in the intended use and inherent physical properties, with tissue paper being primarily designed for applications such as facial tissues, paper towels, or wrapping delicate items.

As a leaf node in the HTS structure, 4804.39.40.41 does not have further subdivisions. Therefore, classification within this subheading relies on a precise adherence to the stated criteria: uncoated kraft paperboard, in sheets, with a basis weight not exceeding 29 g/m², and its suitability for use as tissue paper. This ensures that products fitting this description are consistently classified for customs purposes, regardless of the specific end-use application.