Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres
In plain English
This category includes toilet paper with a width of 36 centimeters or less, items cut to specific sizes or shapes, and various household or hospital supplies like handkerchiefs, tissues, towels, and bed sheets. It also covers clothing items and accessories made from paper pulp, paper, cellulose wadding, or webs of cellulose fibers. The classification separates these goods into groups based on their specific use, such as distinguishing toilet paper from facial tissues, table linens, and apparel. Items that do not fit into these specific uses are placed in a remaining category for other paper articles.
6-digit subheadings (5)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Paper articles; toilet paper
Paper articles; handkerchiefs, cleansing or facial tissues and towels
Paper articles; tablecloths and serviettes, of paper, cellulose wadding or fibres
Paper articles; apparel and clothing accessories of paper, cellulose wadding or fibres
Paper articles; articles of paper, cellulose wadding or fibres, n.e.c. in heading no. 4818
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…
- 4803 — Tissue, towel, napkin stock or similar; for household or sanitary uses…
- 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 …
- 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…