HTS heading · chapter 48
4803
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
Analysis
Heading 4803 of the Harmonized Tariff Schedule covers 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…. It has 2 tariff lines.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its lines are 4803.00.20 for toilet or facial tissue stock, towel or napkin stock and… (duty-free) and 4803.00.40 for toilet or facial tissue stock, towel or napkin stock and… (duty-free).
By Census's concordance, most of its statistical lines are made by Paper Mills (32212). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of duty-free sits at the 50th percentile of the headings in chapter 48.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4803.00.20 | 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: cellulose wadding | Free |
| 4803.00.40 | 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: other | Free |