Product classification
HS code for Paper handkerchiefs: 4818.20
Paper articles, handkerchiefs, cleansing or facial tissues and towels.
Classification of paper handkerchiefs under HS 4818.20
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.
- Covers
- Pocket tissue packs
- Boxed facial tissues
- Paper hand towels for bathrooms
- Cleansing tissues (dry)
- Decorative paper handkerchiefs
- 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. 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.
Top exporters and importers of HS 481820 (the code used for paper handkerchiefs), 2025
In 2025, the largest exporter of HS 481820 (the code used for paper handkerchiefs) 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 paper handkerchiefs.
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 paper handkerchiefs
Brazil classifies paper handkerchiefs 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 paper handkerchiefs
What is the HS code for Paper handkerchiefs?
The HS code for Paper handkerchiefs is 481820 (Paper articles; handkerchiefs, cleansing or facial tissues and towels). The HS code for paper handkerchiefs is 4818.20, which includes facial tissues and towels.
How do I classify Paper handkerchiefs for customs?
Paper handkerchiefs 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 are typically classified under 3401 or 3304 depending on their chemical impregnation, as 4818.20 is for dry paper products.
Which countries are the top exporters of paper handkerchiefs (HS 481820)?
In 2025, the top exporters of HS 481820 (the code used for paper handkerchiefs) 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 paper handkerchiefs (HS 481820)?
In 2025, the top importers of HS 481820 (the code used for paper handkerchiefs) 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 Paper handkerchiefs the same in all countries?
The base HS code 481820 for Paper handkerchiefs 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 paper handkerchiefs in Brazil?
In Brazil, paper handkerchiefs (HS 481820) is classified under NCM 4818.20.00.