Tissue, towel, napkin stock or similar; for household or sanitary uses, cellulose wadding, webs of cellulose fibres, in rolls over 36cm in width or rectangular sheets with one side exceeding 36cm when unfolded
In plain English
This category includes paper products like tissue, towels, and napkins intended for household or sanitary purposes, as well as cellulose wadding and webs of cellulose fibers. These items are classified based on their format, specifically if they are in rolls wider than 36 centimeters or rectangular sheets where one side exceeds 36 centimeters when unfolded. The classification system groups these specific paper and cellulose articles together under a single heading without further subdivision.
6-digit subheadings (1)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Tissue, towel, napkin stock or similar; for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state
Chapter 48 classification notes
Frequent misclassification in this chapter
Books and printed materials go to Chapter 49 not 48; printing paper / blank paper is 48.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 48
- 4801 — Newsprint, in rolls or sheets
- 4802 — Uncoated paper and paperboard, used for writing, printing or other gra…
- 4804 — Uncoated kraft paper and paperboard, in rolls or sheets, other than th…
- 4805 — Uncoated paper and paperboard n.e.c., in rolls or sheets
- 4806 — Vegetable parchment, greaseproof papers, tracing papers, glassine and …
- 4807 — Composite paper and paperboard, (made by sticking layers together with…
- 4808 — Paper and paperboard, corrugated (with or without glued flat surface s…
- 4809 — Carbon paper, self copy paper, and other copying or transfer papers (i…
- 4810 — Paper and paperboard, coated one or both sides with kaolin (china clay…
- 4811 — Paper, paperboard, cellulose wadding and webs of cellulose fibres, coa…
- 4812 — Filter blocks, slabs and plates of paper pulp
- 4813 — Cigarette paper, whether or not cut to size or in the form of booklets…
- 4814 — Wallpaper and similar wall coverings; window transparencies of paper
- 4816 — Carbon paper, self-copy paper and other copying or transfer papers, (o…
- 4817 — Envelopes, letter cards, plain postcards and correspondence cards, of …
- 4818 — Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, …
- 4819 — Cartons, boxes, cases, bags and the like, of paper, paperboard, cellul…
- 4820 — Registers, account books, diaries and similar; albums for samples or c…
- 4821 — Paper or paperboard labels of all kinds, whether or not printed
- 4822 — Bobbins, spools, cops and similar supports of paper pulp, paper or pap…
- 4823 — Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut…