HS Code for Paper handkerchiefs

The classification of paper handkerchiefs under HS code 4818.20 is strictly governed by the General Interpretative Rules (GIR) of the Harmonized System. Specifically, Chapter 48 covers paper and paperboard, while heading 4818 is dedicated to household, sanitary, or hospital articles. Subheading 4818.20 specifically isolates handkerchiefs, cleansing or facial tissues, and towels. These products are characterized by their composition—typically consisting of one or more plies of tissue paper, cellulose wadding, or webs of cellulose fibers. To fall under this specific code, the items must be put up in forms ready for use, such as small pocket packs or boxed facial tissues. The material must be creped, crinkled, embossed, perforated, surface-colored, surface-decorated, or printed, provided it retains the essential character of paper. If the paper is imported in massive industrial rolls with a width exceeding 36 cm, it is excluded from 4818 and instead classified under heading 4803. This distinction is crucial for customs valuation and regulatory compliance, as finished consumer goods often face different tariff rates than raw industrial materials. Furthermore, the presence of lotions or perfumes does not generally change the classification, provided the paper remains the constituent material of the greatest weight and function.

Products Included

• Pocket tissue packs
• Boxed facial tissues
• Paper hand towels for bathrooms
• Cleansing tissues (dry)
• Decorative paper handkerchiefs

Common Misclassification

Paper handkerchiefs are frequently confused with HS code 4803.00, which covers the bulk stock paper used to make these items. Another common error is using 4818.10, which is reserved exclusively for toilet paper. Additionally, wet wipes impregnated with soap or detergent are classified under 3401.11 or 3401.19, rather than 4818.20.

FAQ

What is the HS code for paper handkerchiefs?

The HS code for paper handkerchiefs is 4818.20, which includes facial tissues and towels.

Are wet wipes classified under this code?

No, wet wipes are typically classified under 3401 or 3304 depending on their chemical impregnation, as 4818.20 is for dry paper products.