Heading 4818

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

  • Printed paper labels

    Labels of all kinds are classified in heading 4821, whether or not printed.

    Heading 4821
  • Paper boxes and bags

    Packing containers of paper or paperboard are in heading 4819.

    Heading 4819
  • Wallpaper

    Wallpaper and similar wallcoverings are in heading 4814.

    Heading 4814
  • Notebooks and diaries

    Registers, notebooks and similar stationery are in heading 4820.

    Heading 4820
  • Cigarette paper

    Cigarette paper is in heading 4813.

    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

HTS heading 4818: Toilet paper and similar paper, cellulose wadding or webs o... | HTSBase