HTS 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 — 12 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 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 + Ch. 99 | not stated | — |
| 4818.10.00.00 | Toilet paper + Ch. 99 | Free | kg |
| 4818.20.00 | Handkerchiefs, cleansing or facial tissues and towels + Ch. 99 | Free | — |
| 4818.20.00.20 | Towels + Ch. 99 | Free (inherited from 4818.20.00) | kg |
| 4818.20.00.40 | Other + Ch. 99 | Free (inherited from 4818.20.00) | kg |
| 4818.30.00.00 | Tablecloths and table napkins + Ch. 99 | Free | kg |
| 4818.50.00 | Articles of apparel and clothing accessories + Ch. 99 | Free | — |
| 4818.50.00.20 | Hospital/medical gowns or scrubs + Ch. 99 | Free (inherited from 4818.50.00) | kg |
| 4818.50.00.80 | Other + Ch. 99 | Free (inherited from 4818.50.00) | kg |
| 4818.90.00 | Other + Ch. 99 | Free | — |
| 4818.90.00.20 | Face masks + Ch. 99 | Free (inherited from 4818.90.00) | kg |
| 4818.90.00.80 | Other + Ch. 99 | Free (inherited from 4818.90.00) | kg |
6 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
12 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.