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Home › Chapter 48 › Heading 4818

HS Heading 4818 : Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers

HEADING DEFINITION & DISAMBIGUATION

HS Heading 4818 encompasses toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. It classifies 5 6-digit WCO subheadings within Chapter 48 under the Harmonized System [USITC HTS 2026].

Chapter
Heading
4818
Subheadings
5 HS6
Status
Verified 2026

Subheadings Under Heading 4818

HS Code WCO 6-Digit Subheading Description Chapter Operational Package
4818.10 Toilet paper 48 View 4818.10 Package →
4818.20 Handkerchiefs, cleansing or facial tissues and towels 48 View 4818.20 Package →
4818.30 Tablecloths and table napkins 48 View 4818.30 Package →
4818.50 Articles of apparel and clothing accessories 48 View 4818.50 Package →
4818.90 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers, Other 48 View 4818.90 Package →
DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 4818

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 4818 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 4818 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 4818 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 4818?
HS Heading 4818 covers Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers, grouping 5 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 4818?
Subheadings under Heading 4818 range from 4818.11 to 4818.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 4818?
US MFN general duty rates for Heading 4818 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 4818?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 4818?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 4818?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 4818 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 4818?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 4818?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 4818?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.