HS Code for Towel paper stock

Towel paper stock is classified under HS code 4803.00. This heading covers household or sanitary stock, including tissue, towel, or napkin stock, made of cellulose wadding or webs of cellulose fibers. The critical factor for classification under 4803.00 is the physical dimension of the product: it must be in rolls exceeding 36 cm in width or in rectangular sheets where at least one side exceeds 36 cm in the unfolded state. This code represents the intermediate stage of production—after the paper is manufactured but before it is cut and packaged for retail sale. The classification is based on the material composition and the bulk format, distinguishing it from finished sanitary products. The Harmonized System uses these dimensions to separate industrial raw materials from finished consumer goods, ensuring that bulk shipments are tracked differently than retail-ready items.

Products Included

• Bulk rolls of paper towel stock (>36cm)
• Cellulose wadding in large sheets
• Tissue paper stock for conversion
• Napkin stock in industrial rolls
• Multi-ply sanitary paper webs

Common Misclassification

Towel paper stock is frequently misclassified under 4818. This heading (4818) is reserved for paper towels, tissues, and napkins that are already cut to size or put up in rolls for retail sale (e.g., standard kitchen rolls). If the roll width is 36 cm or less, it must be classified under 4818 regardless of its intended use. Another potential error is using 4703, which is for chemical wood pulp; however, once the pulp has been processed into a web or sheet of paper, it must move to Chapter 48.

FAQ

What is the HS code for Towel paper stock?

The HS code for towel paper stock in rolls over 36cm or large sheets is 4803.00.

What is the difference between 4803 and 4818?

HS code 4803 is for bulk, industrial-sized stock, while 4818 is for finished products cut to retail size or smaller rolls.