4811.90.60.10 - Tissue papers having a basis weight not exceeding 29 g/m², in sheets

This HTS subheading, 4811.90.60.10, specifically classifies tissue papers that have a basis weight not exceeding 29 grams per square meter and are presented in sheet form. These are generally lightweight papers used for a variety of purposes, such as facial tissues, paper towels, or decorative paper crafts, where a soft texture and low grammage are desirable. The key classification criteria are the low basis weight and the sheet presentation.

Distinguishing this subheading from its sibling, 4811.90.60.90, which covers "Other" within this particular grouping, is crucial. While both fall under the broader category of "Other" paper and paperboard not elsewhere specified, this specific code is for tissue papers meeting the precise weight and form requirements. The sibling category would encompass other types of paper or paperboard that do not fit the specific description of tissue paper not exceeding 29 g/m² in sheets, but still fall within the overarching "Other" classification at this level.

As this is a leaf node, there are no further subcategories under 4811.90.60.10. Therefore, classification is definitively determined by meeting the specified criteria of basis weight (not exceeding 29 g/m²) and form (in sheets). Any tissue paper in sheet form exceeding 29 g/m² or any other type of paper or paperboard fitting the broader descriptions at higher levels but not meeting these precise specifications would be directed to a different subheading, likely the sibling category mentioned above or another within Chapter 48.