Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets
2 declarable lines
Heading 4803 covers paper stock for household or sanitary products, such as toilet tissue, facial tissue, toweling and napkin stock, plus cellulose wadding and webs of cellulose fibers. It applies to these materials in rolls or sheets, not to finished retail articles. The heading has two declarable lines: cellulose wadding and other.
Products in this heading
- Toilet tissue stock in jumbo rolls
- Facial tissue stock in rolls
- Paper towel stock in rolls
- Napkin stock in rolls or sheets
- Cellulose wadding in rolls
- Webs of cellulose fibers in rolls
- Creped tissue paper stock in rolls
- Surface-printed tissue stock in rolls
How to choose the right subheading
- Confirm the material is tissue stock, towel stock, napkin stock, cellulose wadding or a web of cellulose fibers.
- Check that the goods are in rolls or sheets, not cut to finished retail size or shape.
- Use 4803.00.20.00 when the material is cellulose wadding.
- Use 4803.00.40.00 for other tissue, towel, napkin and similar stock.
- Check for coating, impregnation or further working that may move the goods to another heading.
Often confused with
- Heading 4818Finished toilet paper in retail rolls
Cut to retail size or shape for household use.
- Heading 4818Paper towels cut to size
Finished household article, not stock in rolls or sheets.
- Heading 4818Table napkins cut to size
Finished household or sanitary article.
- Heading 4808Corrugated paper in rolls
Corrugated paper is excluded from heading 4803.
- Heading 4811Coated or impregnated tissue paper
Coating or impregnation moves the goods to heading 4811.
Frequently asked questions
What is the HTS code for cellulose wadding?
Cellulose wadding is classified under 4803.00.20.00, with a general (MFN) rate of Free.
What is the duty on toilet tissue stock in rolls?
Toilet tissue stock in rolls is classified under 4803.00.40.00, with a general (MFN) rate of Free.
How do I classify facial tissue stock in rolls?
Facial tissue stock in rolls is classified under 4803.00.40.00, with a general (MFN) rate of Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.