HS Code for Facial tissues

Facial tissues are classified under HS code 4818.20 because they are finished paper products intended for household or sanitary use. According to the General Rules of Interpretation (GRI) and the Chapter 48 notes of the Harmonized System, products made from paper pulp, paper, or cellulose wadding that are cut to size for retail sale fall under heading 4818. This specific subheading, 4818.20, is reserved for handkerchiefs, cleansing or facial tissues, and towels. The classification is determined by the product's physical characteristics, such as being creped or embossed, and its intended application for personal hygiene or cosmetic removal. These items are typically made from lightweight, absorbent paper and are packaged in a manner that allows for individual dispensing, which distinguishes them from bulk industrial rolls or unprocessed paper stock.

Products Included

• Disposable facial tissues in retail boxes
• Paper handkerchiefs in pocket packs
• Cleansing tissues for cosmetic removal
• Soft cellulose-based facial wipes
• Disposable paper towels for facial use

Common Misclassification

Facial tissues are frequently confused with HS code 4803.00, which covers stock rolls of tissue paper. The primary difference is that 4803.00 applies to bulk, unfinished paper used for further manufacture, whereas 4818.20 applies to finished products cut to size for the end consumer. Another common error is using 4818.10, which is specifically for toilet paper, or 4818.30, which is for tablecloths and serviettes. While the material composition may be similar, the functional design and dimensions dictate the specific subheading.

FAQ

What is the HS code for facial tissues?

The standard HS code for facial tissues and paper handkerchiefs is 4818.20.

Are wet wipes classified under this code?

No, wet wipes impregnated with soap or detergent are generally classified under heading 3401, while those impregnated with cosmetics or perfumes fall under heading 3307.