Product classification
HS code for Facial tissues: 4818.20
Paper articles, handkerchiefs, cleansing or facial tissues and towels.
Classification of facial tissues under HS 4818.20
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.
- Covers
- 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
- Also under 4818.20
- Kleenex Tissues
- Bounty Paper Towels
- Viva Paper Towels
- Puffs Plus Lotion Tissues
- Scott Multifold Paper Towels
Codes often confused with 4818.20
Common mistake. 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.
Top exporters and importers of HS 481820 (the code used for facial tissues), 2025
In 2025, the largest exporter of HS 481820 (the code used for facial tissues) in UN Comtrade data was China, with 16% 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.
Figures cover everything classified under HS 481820, not only facial tissues.
Top exporters 2025 · share of world exports
- 1 China $994M 16% of world exports
- 2 Germany $803M 13% of world exports
- 3 Italy $727M 11% of world exports
World total: $6.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $667M 11% of world imports
- 2 Germany $585M 9.3% of world imports
- 3 France $420M 6.6% of world imports
World total: $6.3B 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 code for facial tissues
Brazil classifies facial tissues under NCM 4818.20.00: HS 4818.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
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 facial tissues
What is the HS code for Facial tissues?
The HS code for Facial tissues is 481820 (Paper articles; handkerchiefs, cleansing or facial tissues and towels). The standard HS code for facial tissues and paper handkerchiefs is 4818.20.
How do I classify Facial tissues for customs?
Facial tissues is classified under HS code 481820 — Paper articles; handkerchiefs, cleansing or facial tissues and towels. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of facial tissues (HS 481820)?
In 2025, the top exporters of HS 481820 (the code used for facial tissues) in UN Comtrade data were China ($994M, 16% of world exports), Germany ($803M) and Italy ($727M). World exports came to about $6.4B, 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 facial tissues (HS 481820)?
In 2025, the top importers of HS 481820 (the code used for facial tissues) in UN Comtrade data were the United States ($667M, 11% of world imports), Germany ($585M) and France ($420M). World imports came to about $6.3B, 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.
Is the HS code for Facial tissues the same in all countries?
The base HS code 481820 for Facial tissues is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for facial tissues in Brazil?
In Brazil, facial tissues (HS 481820) is classified under NCM 4818.20.00.