Analysis
HTS 4818.50.00 covers articles of apparel and clothing accessories under heading 4818 (toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
For statistics it divides in two: 4818.50.00.20 for hospital/medical gowns or scrubs and 4818.50.00.80 for other. Both pay the same duty; the suffix records which kind was imported.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 100% of the 225 tariff lines in chapter 48. 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 26.5% instead of nothing, so origin decides between free entry and a 26.5% duty.
The other lines in the same group are 4818.10.00 (toilet paper and similar paper, cellulose wadding or webs…, duty-free), 4818.20.00 (handkerchiefs, cleansing or facial tissues and towels, duty-free), 4818.30.00 (tablecloths and table napkins, duty-free) and 4818.90.00 (toilet paper and similar paper, cellulose wadding or webs…, duty-free).
Statistical suffixes
Neighbouring 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 |
| 4818.90.00 | 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 |