Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers
8 declarable lines
Heading 4818 covers toilet paper and similar paper household or sanitary articles in rolls not over 36 cm wide or cut to size or shape, plus handkerchiefs, cleansing tissues, towels, table linens, apparel and other paper articles. It is split by article type: toilet paper, tissues and towels, tablecloths and napkins, apparel and clothing accessories, and other articles such as face masks.
Products in this heading
- Toilet paper in rolls not over 36 cm wide
- Facial tissues and cleansing tissues
- Paper hand towels
- Paper tablecloths
- Paper table napkins
- Paper hospital gowns or scrubs
- Paper face masks
- Paper bed sheets and similar hospital articles
How to choose the right subheading
- Decide by article type first: toilet paper, tissue or towel, table linen, apparel, face mask, or other.
- Check whether the item is in rolls of a width not over 36 cm, or is cut to size or shape.
- Confirm the material is paper pulp, paper, cellulose wadding, or webs of cellulose fibers.
- For apparel, separate hospital or medical gowns and scrubs from other garments.
- Use the product's stated end use, household or sanitary, rather than the retail packaging.
Often confused with
- Heading 4821Printed paper labels
Labels of all kinds are classified in heading 4821, whether or not printed.
- Heading 4819Paper boxes and bags
Packing containers of paper or paperboard are in heading 4819.
- Heading 4814Wallpaper
Wallpaper and similar wallcoverings are in heading 4814.
- Heading 4820Notebooks and diaries
Registers, notebooks and similar stationery are in heading 4820.
- Heading 4813Cigarette paper
Cigarette paper is in heading 4813.
Frequently asked questions
What is the HTS code for toilet paper?
Toilet paper is classified under 4818.10.00.00. Its general (MFN) rate is Free.
What is the duty on paper table napkins?
Paper tablecloths and table napkins are classified under 4818.30.00.00. The general (MFN) rate is Free.
How do I classify paper face masks?
Paper face masks are classified under 4818.90.00.20. The general (MFN) rate is 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.
All lines in heading 4818
- 4818.10.00.00Toilet paperFree
- 4818.20.00.20Handkerchiefs, cleansing or facial tissues and towels / TowelsFree
- 4818.20.00.40Handkerchiefs, cleansing or facial tissues and towels / OtherFree
- 4818.30.00.00Tablecloths and table napkinsFree
- 4818.50.00.20Hospital/medical gowns or scrubsFree
- 4818.50.00.80Articles of apparel and clothing accessories / OtherFree
- 4818.90.00.20Face masksFree
- 4818.90.00.80OtherFree