HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
4803002000 | 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: Cellulose wadding | Doc | 55.0% | CN | US | 2025-05-12 |
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 |
3825300000 | Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter: Clinical waste | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared "TISSUE" products. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits can vary by country. Here's what the digits typically represent:
- Chapter (First 2 digits): Broad category of the product.
- Heading (Next 2 digits): More specific classification within the chapter.
- Subheading (Next 2 digits): Even more detailed classification.
- Additional Digits (Country-Specific): Used for further refinement and national tariff schedules.
Analysis of Your Declared HS Codes
Let's examine each code individually:
1. HS Code: 4803.00.20.00 – Cellulose Wadding (Toilet/Facial Tissue Stock)
- Chapter 48: Manufactured Paper Articles. This indicates your product falls under the category of paper goods.
- Heading 48.03: 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. This specifically identifies the product as tissue paper used for household or sanitary purposes.
- Subheading 4803.00.20.00: Cellulose wadding. This further specifies the product as cellulose wadding, which is a common material for tissue paper.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 55.0%
2. HS Code: 4803.00.40.00 – Other Tissue Paper Stock
- Chapter 48: Manufactured Paper Articles.
- Heading 48.03: 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.
- Subheading 4803.00.40.00: Other. This covers tissue paper stock that doesn't fall under the specific classification of cellulose wadding (e.g., different fiber compositions, different manufacturing processes).
- Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 55.0%
3. HS Code: 3825.30.00.00 – Clinical Waste
- Chapter 38: Miscellaneous Chemical Products. This is a different category than paper goods.
- Heading 38.25: Residual products of the chemical or allied industries.
- Subheading 3825.30.00.00: Clinical waste. This specifically identifies the product as waste from medical or healthcare facilities.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 7.5%
- Post April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 37.5%
Important Considerations & Recommendations:
- Material Composition: The distinction between 4803.00.20.00 and 4803.00.40.00 hinges on the exact material composition of the tissue paper. Ensure you can clearly demonstrate the composition to customs officials.
- Intended Use: The classification of clinical waste (3825.30.00.00) is very specific. This code is for waste materials, not general tissue products. If you are importing tissue used in a clinical setting, you'll need to provide documentation to support this classification.
- Accurate Valuation: The declared value of your goods is crucial for calculating duties and taxes. Ensure your declared value accurately reflects the transaction value.
- Certification: Depending on the intended use of the tissue paper (especially if it's for medical or sanitary purposes), you may need to provide certifications to demonstrate compliance with relevant safety standards.
- Post April 2, 2025 Tariff Changes: Be aware of the upcoming tariff increases. Factor these changes into your cost calculations.
Next Steps:
- Verify Material Composition: Confirm the exact composition of the tissue paper to ensure the correct HS code is used.
- Review Intended Use: Double-check the intended use of the clinical waste to ensure it meets the requirements for HS code 3825.30.00.00.
- Gather Documentation: Collect all relevant documentation, including invoices, packing lists, and any certifications.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. It is always best to consult with a qualified customs broker or consultant for specific advice tailored to your situation.