4811.90.40.10 - Tissue papers, in sheets

HTS code 4811.90.40.10 specifically classifies tissue papers that are presented in sheets. This category falls under the broader heading of paper and paperboard that have undergone various surface treatments such as coating, impregnation, covering, coloring, or printing, and are supplied in rolls or sheets. The defining characteristic of this subcategory is the format of the product: tissue paper presented as individual sheets.

This classification is distinguished from its sibling category, 4811.90.40.90 "Other," by the specific product type. While 4811.90.40.90 would encompass other types of "other" paper and paperboard in sheet form that do not meet the specific definition of tissue paper, 4811.90.40.10 is reserved for those that are unequivocally tissue paper. The preceding levels of the HTS code ensure that the material is not of the kind described in headings 4803, 4809, or 4810, and that it is in sheets meeting specific dimension criteria (one side exceeding 36 cm and the other exceeding 15 cm). The final criterion for inclusion in this specific code is that the tissue paper must weigh not over 15 g/m².

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Therefore, the classification of tissue papers in sheets weighing not over 15 g/m² is complete at this level. Classification under this code requires confirming that the product is indeed tissue paper and that it meets all the weight and dimensional criteria established by the preceding hierarchical levels.