HS Code for Toilet Paper Holder (China (GACC / 中国海关))
PRIMARY CLASSIFICATION RESULT (China (GACC / 中国海关))
The primary 6-digit Harmonized System (HS) code for toilet paper holder is 7324.90 (Other, including parts). Under the 2026 GACC China Customs Tariff, representative general duties are 6.00 % [Official Source].
Classification guidance note.
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 7324.90 | Other, including parts | Other, including parts | View 7324.90 → |
Official Primary Sources & Authority References
GACC Customs Tariff ↗
General Administration of Customs of China official 8-digit tariff schedule for Toilet Paper Holder.
税委会 (Customs Tariff Commission) ↗
State Council Tariff Commission official MFN and provisional tariff decrees.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Toilet Paper Holder Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Toilet Paper Holder?
The primary 6-digit Harmonized System (HS) code for Toilet Paper Holder is HS 7324.90 (Other, including parts).
What is the China (GACC / 中国海关) general import duty for Toilet Paper Holder?
Under the 2026 GACC China Customs Tariff, representative MFN general duty rates for Toilet Paper Holder under HS 7324.90 are 6.00 %.
Are there alternative candidate subheadings for Toilet Paper Holder?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 732490.
What mandatory import documents are required for Toilet Paper Holder?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Toilet Paper Holder?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Toilet Paper Holder?
Import fees are assessed on entered customs value under destination regulations.
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