HTS heading · chapter 48
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
Analysis
Heading 4818 of the Harmonized Tariff Schedule covers 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…. It divides into 5 six-digit subheadings and 5 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
Every one of its 5 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.
The largest subheadings are 4818.10 (unnamed, 1 line), 4818.20 (unnamed, 1 line), 4818.30 (unnamed, 1 line) and 4818.50 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Sanitary Paper Product Manufacturing (322291), Cut and Sew Apparel Manufacturing (3152) and Apparel Accessories and Other Apparel Manufacturing (315990). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4818.10.00 | 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: toilet paper | Free |
| 4818.20.00 | Handkerchiefs, cleansing or facial tissues and towels | Free |
| 4818.30.00 | Tablecloths and table napkins | Free |
| 4818.50.00 | Articles of apparel and clothing accessories | Free |
| 4818.90.00 | 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: other | Free |