Toilet paper and similar paper — HTS 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
Chapter 48 › Heading 4818
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 4818 is a broad four-digit product category for certain household, sanitary, hospital, and apparel articles made from paper, paper pulp, cellulose wadding, or webs of cellulose fibers. It includes items such as toilet paper and similar rolls, tissues, towels, table linens, bed sheets, and some paper-based clothing or clothing accessories. The heading also uses size and form limits for some roll products, so not every paper article belongs here.
To select the correct eight-digit HTSUS code, first confirm that the merchandise fits heading 4818, then identify the more specific product description under that heading. The tariff schedule commonly narrows the choice by the article’s type, construction, intended use, and material—for example, whether it is toilet paper, a tissue or towel, another household or sanitary article, or an apparel item. Review the complete eight-digit wording and any relevant section, chapter, and heading notes rather than relying only on a product name.
What to check
- Describe the item precisely: identify its function, physical form, dimensions, and whether it is supplied in rolls, sheets, pieces, or a finished article.
- Confirm the material and construction, including whether the product is paper, paper pulp, cellulose wadding, or a web of cellulose fibers, and whether it is coated, reinforced, folded, or assembled.
- Compare the product with every potentially applicable eight-digit breakout under heading 4818; do not choose a code based only on a retail name such as “tissue” or “paper towel.”
- Check whether the roll-width, cut-to-size, household, sanitary, hospital, or apparel conditions in the heading and subheading descriptions match the imported goods.
- Keep product specifications, packaging details, photographs, samples, and supplier information available, and ask a customs broker or request a formal classification ruling if the distinctions remain unclear.
HTS heading 4818 summary
Toilet paper and similar paper is a 4-digit product category containing 5 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 4818.10.00.00 👉 | Toilet paper | Free | — | 35% |
| 4818.20.00 👉 | Handkerchiefs, cleansing or facial tissues and towels | Free | — | 35% |
| 4818.30.00.00 👉 | Tablecloths and table napkins | Free | — | 35% |
| 4818.50.00 👉 | Articles of apparel and clothing accessories | Free | — | 26.5% |
| 4818.90.00 👉 | Other | Free | — | 30% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 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. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.