HTS tariff line · chapter 48
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
Analysis
HTS 4803.00.20 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… under heading 4803 (toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for…).
The normal trade relations rate here is zero, shared by about 100% of the 225 tariff lines in chapter 48, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 24% instead of nothing, so origin decides between free entry and a 24% duty.
The other line in the same group is 4803.00.40 (toilet or facial tissue stock, towel or napkin stock and…, duty-free).
Census statistics map these goods to NAICS 32212 (Paper Mills), an industry of 188 US establishments employing 42,893 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |