HS Code for Toilet tissue

Toilet tissue is classified under HS code 4818.10, which specifically covers toilet paper in rolls of a width not exceeding 36 cm. This classification falls under Chapter 48, which pertains to paper and paperboard; articles of paper pulp, of paper or of paperboard. Heading 4818 is dedicated to household, sanitary, or hospital articles. The classification is determined by the physical dimensions and the intended use of the product. If the paper is in large \"parent rolls\" exceeding 36 cm in width, it would typically be classified under heading 4803. However, once converted into retail-sized rolls for consumer use, it moves to 4818.10. This code includes various types of toilet paper, including recycled, virgin pulp, multi-ply, and embossed varieties. The Harmonized System distinguishes these finished goods from the raw materials used in their production based on the degree of processing and the final dimensions of the roll.

Products Included

• Standard retail toilet paper rolls
• Jumbo toilet tissue rolls (width <= 36 cm)
• Multi-ply (2-ply, 3-ply, 4-ply) toilet tissue
• Recycled paper toilet rolls
• Scented or embossed toilet paper

Common Misclassification

Toilet tissue is often misclassified under 4803.00, which covers stock used for household or sanitary towels. However, 4803.00 is reserved for large rolls or sheets that have not yet been cut to the specific retail widths defined in 4818. Another common error is confusing it with 4818.20, which covers handkerchiefs, cleansing tissues, and towels. While made of similar material, toilet paper has its own specific subheading (4818.10) that takes precedence over the more general category of cleansing tissues.

FAQ

What is the HS code for toilet tissue?

The HS code for toilet tissue in rolls with a width not exceeding 36 cm is 4818.10.

Does 4818.10 include industrial-sized rolls?

Yes, as long as the width of the roll does not exceed 36 cm, it is classified under 4818.10 regardless of whether it is for home or industrial use.