HS Code for Toilet paper

Toilet paper is classified under HS code 4818.10, which falls within Chapter 48 of the Harmonized System. This chapter encompasses paper and paperboard, as well as articles made from paper pulp. Specifically, heading 4818 covers 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 4818.10 is reserved exclusively for toilet paper. The primary determinant for this classification is the end-use and the physical dimensions of the product. If the paper is intended for sanitary use and is presented in the standard roll format familiar to consumers, it fits here. The material must be paper or cellulose wadding. Even if the paper is embossed, perforated, surface-colored, surface-decorated, or printed, it remains within this code as long as it meets the primary definition of toilet paper. The classification is consistent globally under the WCO framework, ensuring that finished consumer goods are distinguished from bulk industrial rolls. This distinction is vital for customs authorities to apply the correct tariffs and monitor the trade of essential sanitary products.

Products Included

• Standard household toilet paper rolls
• Jumbo toilet paper rolls (width not exceeding 36 cm)
• Recycled paper toilet rolls
• Scented or lotion-infused toilet paper
• Multi-ply (2-ply, 3-ply, 4-ply) toilet tissue

Common Misclassification

A frequent error involves confusing 4818.10 with HS code 4803.00. Code 4803.00 refers to stock rolls of toilet tissue or similar paper of a kind used for household or sanitary purposes, but in large rolls exceeding 36 cm in width. These are considered raw materials for further processing rather than finished retail products. Additionally, 4818.20 is often mistakenly used; however, this code is specifically for handkerchiefs, cleansing tissues, and towels, which have different physical properties and intended uses than toilet paper.

FAQ

What is the HS code for toilet paper?

The HS code for finished toilet paper rolls intended for retail or household use is 4818.10.

Does the HS code change for recycled toilet paper?

No, the HS code 4818.10 applies to toilet paper regardless of whether it is made from virgin pulp or recycled fibers, provided it meets the physical dimensions and use criteria.