| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4803004000 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets: Other | Doc | 55.0% | CN | US | 2025-05-12 |
| 4818100000 | 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 <il>36 cm</il>, or cut to size or shape; Toilet paper | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "TISSUE PAPER" declaration. Here's a detailed analysis to help you understand the classification and potential costs:
Understanding the HS Codes
You've received two potential HS codes, which means your tissue paper could fall into either of these categories depending on its specific characteristics. Let's dissect them:
-
4803.00.40.00: Other Paper Stock
- 48: Chapter 48 – Paper or paperboard; articles of paper pulp, paperboard or cellulose wadding. This broadly covers all types of paper products.
- 03: This specifies "Toilet or facial tissue stock, towel or napkin stock and similar paper". It's the core of the classification, indicating the type of paper.
- 00: This further defines it as "Other" within that category. This usually means it doesn't fit into more specific subcategories within 4803.
- 40.00: This is a more detailed classification, often related to specific manufacturing processes or qualities.
-
4818.10.00.00: Toilet Paper in Rolls/Sheets
- 48: Same as above – Chapter 48 for paper products.
- 18: This specifies "Toilet paper and similar paper".
- 10: This narrows it down to paper in rolls or cut sheets.
- 00: This is a further specification, often related to width or specific manufacturing details.
Tax Implications
Both HS codes currently have the same tax structure:
- Basic Tariff: 0.0% (No basic import duty)
- Additional Tariff: 25.0%
- Post-April 2, 2025 Additional Tariff: 30.0%
- Total Tax: 55.0% (This is calculated based on the CIF value of the goods – Cost, Insurance, and Freight)
Key Differences & Which Code to Use
The main difference lies in the form of the tissue paper:
- 4803.00.40.00: This is generally for stock paper – larger rolls or sheets that haven't been cut to consumer size yet. It might also include paper that needs further processing.
- 4818.10.00.00: This is specifically for toilet paper (and similar) that is already in rolls of a width not exceeding 36cm or cut to size/shape for consumer use.
Recommendations & Important Considerations
- Product Form: Carefully determine if your tissue paper is in stock form or ready-to-use rolls/sheets. This is the most important factor in choosing the correct HS code.
- Width Measurement: If it's in rolls, precisely measure the width. If it exceeds 36cm, 4803.00.40.00 is likely the correct code.
- Material Composition: While both codes cover cellulose-based tissue paper, confirm the exact material composition. Any additives or non-cellulose components could affect classification.
- CIF Value: The total tax (55.0%) is calculated on the CIF value. Ensure you have an accurate CIF value for customs declaration.
- Post-April 2, 2025 Tariff: Be aware of the tariff increase to 30.0% after April 2, 2025.
- Certification: Depending on the intended use (e.g., hygiene products), you might need certifications like ISO 9001 or specific sanitary standards. Check the import regulations of your destination country.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations can be complex and vary by country. It is always best to consult with a licensed customs broker or the customs authorities in your destination country for definitive classification and compliance advice.