HS code · 6-digit subheading
HS Code 4803.00 – Tissue, towel, napkin stock or similar; for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state
HS code 4803.00 is the 6-digit subheading for tissue, towel, napkin stock or similar, for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state. It is used for jumbo tissue rolls, toilet paper parent rolls, paper towel stock, facial tissue stock and napkin stock.
What HS 4803.00 covers
This HS code covers tissue, towel, and napkin stock, along with similar cellulose wadding webs, specifically when presented in large rolls (exceeding 36cm in width) or rectangular sheets with one side over 36cm unfolded. This raw material is the foundation for a vast array of consumer and institutional hygiene products. International trade in this category is driven by the global demand for sanitary products, with manufacturers of finished goods importing these large rolls for further processing. Key importers include countries with large populations and robust converting industries, while exporters are often nations with abundant forest resources and advanced pulp and paper manufacturing capabilities. Factors like absorbency, wet strength, softness, and brightness are crucial quality parameters. Compliance with environmental regulations, such as EUDR and EUTR, is increasingly important for sustainable sourcing, impacting supply chains and market access for these essential goods.
- Covers
- Jumbo tissue rolls
- Toilet paper parent rolls
- Paper towel stock
- Facial tissue stock
- Napkin stock
- Cellulose wadding for hygiene products
- Medical paper rolls
- Examples
- Georgia-Pacific Tissue Stock
- Kimberly-Clark Professional Jumbo Rolls
- Essity Tork Parent Rolls
- Cascades Tissue Stock
Codes often confused with 4803.00
Common mistake. This code is distinct from finished tissue products (e.g., 4818), as it covers the raw material in large formats. Confusion might arise with other cellulose-based papers if the 'for household or sanitary use' and size criteria are not strictly applied.
Top exporters and importers of HS code 480300, 2025
In 2025, the largest exporter of HS code 480300 in UN Comtrade data was Indonesia, with 15% of world exports; the largest importer in UN Comtrade data was the United States, with 11% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Indonesia $802M 15% of world exports
- 2 Italy $552M 11% of world exports
- 3 China $524M 10.0% of world exports
World total: $5.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $634M 11% of world imports
- 2 United Kingdom $561M 10% of world imports
- 3 Germany $327M 5.9% of world imports
World total: $5.5B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 4803.00 2
Brazil splits HS 4803.00 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 4803.00.10 Cellulose wadding and webs of cellulose fibresPasta (ouate) de celulose e mantas de fibras de celulose
- 4803.00.90 Other tissue, towel and napkin stockOutros
All Brazil NCM codes in heading 48.03 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about HS 4803.00
What is HS code 480300?
HS code 480300 is a 6-digit subheading in the Harmonized System that covers: Tissue, towel, napkin stock or similar; for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state. This HS code covers tissue, towel, and napkin stock, along with similar cellulose wadding webs, specifically when presented in large rolls (exceeding 36cm in width) or rectangular sheets with one side over 36cm unfolded. This raw material is the foundation for a vast array of consumer and institutional hygiene products. International trade in this category is driven by the global demand for sanitary products, with manufacturers of finished goods importing these large rolls for further processing. Key importers include countries with large populations and robust converting industries, while exporters are often nations with abundant forest resources and advanced pulp and paper manufacturing capabilities. Factors like absorbency, wet strength, softness, and brightness are crucial quality parameters. Compliance with environmental regulations, such as EUDR and EUTR, is increasingly important for sustainable sourcing, impacting supply chains and market access for these essential goods.
What products fall under HS code 480300?
Jumbo tissue rolls, toilet paper parent rolls, paper towel stock, facial tissue stock, napkin stock, cellulose wadding for hygiene products, medical paper rolls
What are common misclassifications for HS code 480300?
This code is distinct from finished tissue products (e.g., 4818), as it covers the raw material in large formats. Confusion might arise with other cellulose-based papers if the 'for household or sanitary use' and size criteria are not strictly applied.
Which countries are the top exporters of goods under HS code 480300?
In 2025, the top exporters of HS code 480300 in UN Comtrade data were Indonesia ($802M, 15% of world exports), Italy ($552M) and China ($524M). World exports came to about $5.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 480300?
In 2025, the top importers of HS code 480300 in UN Comtrade data were the United States ($634M, 11% of world imports), the United Kingdom ($561M) and Germany ($327M). World imports came to about $5.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 480300 structured?
HS code 480300 is a 6-digit subheading under the Harmonized System. The first 2 digits (48) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (00) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 480300?
Brazil splits HS code 480300 into 2 NCM codes: 4803.00.10 (Cellulose wadding and webs of cellulose fibres), 4803.00.90 (Other tissue, towel and napkin stock). The first 6 digits of each match the HS code.