HS Code for Paper towels

Paper towels are classified under HS code 4818.20 because they are finished paper products intended for household, sanitary, or hospital use. This specific subheading falls under Heading 4818, which covers toilet paper and similar paper of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape. The classification is determined by the product's end-use as a cleansing or drying medium and its physical form, typically perforated rolls or folded sheets. Unlike bulk paper rolls used in industrial manufacturing, these items are retail-ready and processed for consumer convenience. The General Rules for the Interpretation (GRI) of the Harmonized System dictate that products are classified according to the terms of the headings and any relative section or chapter notes. Chapter 48 Note 8 specifies the dimensions and types of paper products that fall under this category, ensuring that paper towels for domestic use are clearly separated from industrial-sized rolls.

Products Included

• Kitchen paper towels in rolls
• Multi-fold hand towels for dispensers
• C-fold and Z-fold paper towels
• Disposable guest towels made of paper
• Perforated paper towel rolls for household use

Common Misclassification

Paper towels are frequently confused with HS code 4803.00, which covers stock paper used for towels but in large, industrial-sized rolls (exceeding 36 cm in width). Another common error is using 4818.10, which is strictly reserved for toilet paper. It is essential to distinguish between the two based on the texture, ply, and intended application of the paper.

FAQ

What is the HS code for Paper towels?

The primary HS code for paper towels intended for household or sanitary use is 4818.20.

Does the width of the roll affect the HS code?

Yes, if the roll width exceeds 36 cm, it is generally classified under heading 4803 as bulk stock rather than a finished consumer product under 4818.