HS Code for Paper napkins

Paper napkins are classified under HS code 481830, which falls within Chapter 48 of the Harmonized System. This chapter covers paper and paperboard, articles of paper pulp, of paper or of paperboard. Specifically, heading 4818 encompasses toilet paper and similar paper, cellulose wadding, or webs of cellulose fibers of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape. Subheading 481830 is specifically dedicated to tablecloths and serviettes (napkins). The classification is determined by the material composition—primarily paper pulp or cellulose—and the intended end-use as a disposable sanitary or household item. These products are typically folded and may be embossed, printed, or perforated. The classification remains consistent regardless of whether the napkins are intended for domestic use or for use in commercial establishments like restaurants and hotels, provided they meet the physical dimensions and material requirements of the heading.

Products Included

• Disposable paper napkins for table use
• Paper serviettes (single or multi-ply)
• Paper tablecloths
• Cocktail napkins made of paper
• Luncheon and dinner napkins of cellulose fibers

Common Misclassification

Paper napkins are frequently confused with HS code 481820, which covers handkerchiefs, cleansing tissues, and towels. While the material is similar, 481830 is strictly for table linens. Another common error is attempting to classify them under 480300, which covers the bulk rolls of tissue paper before they are cut and folded into napkins. If the napkins are made of textile materials (like linen or cotton), they must be classified under Chapter 63 (specifically 6302) rather than Chapter 48.

FAQ

What is the HS code for Paper napkins?

The primary HS code for paper napkins (serviettes) and paper tablecloths is 481830.

Does the number of plies affect the HS code?

No, whether a napkin is single-ply, 2-ply, or 3-ply, it remains under 481830 as long as it is made of paper or cellulose fibers and intended for table use.