HS Code for Tissue paper stock

Tissue paper stock is classified under HS code 4803.00. This heading is reserved for toilet or facial tissue stock, towel or napkin stock, and similar paper of a kind used for household or sanitary purposes. To qualify for this code, the material must be in rolls with a width exceeding 36 cm or in rectangular sheets with at least one side exceeding 36 cm in an unfolded state. The classification is based on the bulk nature of the product and its intended use in the production of sanitary paper goods. The paper is typically creped, crinkled, embossed, or perforated, and may be made of cellulose wadding or webs of cellulose fibers. This code represents the intermediate stage of production where the paper has been manufactured but not yet cut or packaged for retail sale as finished consumer goods.

Products Included

• Parent rolls of toilet tissue
• Bulk cellulose wadding
• Jumbo rolls of facial tissue stock
• Uncut napkin paper stock
• Creped paper webs for sanitary use

Common Misclassification

The most frequent misclassification occurs with HS code 4818.10, which is for finished toilet paper rolls ready for retail. HS code 4803.00 is strictly for bulk stock; once the paper is cut to size or put up in retail packaging, it moves to heading 4818. Additionally, 4803.00 is sometimes confused with 4802.54, which covers other types of uncoated paper, but the sanitary and creped nature of tissue stock mandates the use of 4803.00.

FAQ

What is the HS code for tissue paper stock?

The HS code for bulk tissue paper stock is 4803.00, provided it meets the size requirements for rolls or sheets.

What happens if the roll width is less than 36 cm?

If the tissue paper is in rolls with a width of 36 cm or less, it is no longer classified under 4803.00 and is instead classified under heading 4818 as a finished or semi-finished product.