4811.90.90.10 - Tissue papers having a basis weight not exceeding 29 g/m², in sheets

HTS code 4811.90.90.10 specifically classifies tissue papers that are characterized by a basis weight not exceeding 29 grams per square meter and are presented in sheets. This category falls under the broader heading of "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." The focus here is on the lightweight nature and sheet form of these tissue papers.

This classification distinguishes itself from its sibling categories by its specific weight and form criteria. For instance, 4811.90.90.30 covers direct thermal coated paper, which is defined by its functional coating rather than its basis weight. Similarly, 4811.90.90.35 pertains to lined or ruled paper within specific dimensional ranges, indicating a functional printing or preparation for use. The "Other" category at 4811.90.90.80 serves as a residual classification for other types of paper and paperboard not otherwise specified. Therefore, 4811.90.90.10 is exclusively for lightweight tissue papers in sheet form.

As this classification is a leaf node, there are no further subcategories. This means that any tissue paper meeting the specified criteria of not exceeding 29 g/m² basis weight and being in sheet form will be classified directly under 4811.90.90.10. Examples of such products would include certain types of facial tissue, toilet paper stock, or lightweight wrapping tissues sold in individual sheets, provided they conform to the weight and format requirements.