Paper Facial Towel
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4818200020 | 35.0% | CN | US | Official Doc |
| 4818200040 | 35.0% | CN | US | Official Doc |
AI Analysis
𧻠Paper Facial Towels & Cleansing Tissues
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π Part I: Product Definition & Classification: What Exactly Are "Paper Facial Towels"?
Paper facial towels, often referred to in trade as "facial tissues" or "cleansing tissues," are disposable hygiene products made from paper pulp, cellulose wadding, or webs of cellulose fibers. They are designed for household, personal, or sanitary use.
In international trade, they are strictly categorized under Chapter 48 (Paper and paperboard). The key distinction lies in the format: * Facial Tissues/Cleansing Tissues: Small, soft, often embossed sheets designed for face care, nose blowing, or makeup removal. * Towels: Larger, more absorbent sheets, often larger than standard facial tissues but still smaller than paper towels for dishes.
β οΈ Critical Classification Point:
- These products must fall under HTS Code 4818.20 ("Handkerchiefs, cleansing tissues or facial tissues and towels").
- They are NOT classified as toilet paper (48.01/48.03) or kitchen rolls (48.04), despite being made of similar materials. The distinction is based on usage and packaging/format.
π¦ Part II: Detailed HS Code Breakdown (2026 Latest Tariff Authority)
Based on the provided data, there are two specific sub-classifications under HS Code 4818.20 for these items. Both carry the same tariff structure.
| HS Code | Product Description | Key Characteristics | Typical Use Case |
|---|---|---|---|
4818.20.00.20 |
Handkerchiefs, cleansing or facial tissues and towels: Towels | Specifically identified as "Towels" within the facial tissue category. Often larger, plush, or wet-wipe style (if dry). | Luxury facial towels, large soft wipes, high-end cleansing cloths. |
4818.20.00.40 |
Handkerchiefs, cleansing or facial tissues and towels: Other | Includes "Handkerchiefs" and general "Cleansing/Facial Tissues" not specifically labeled as "Towels" above. | Standard facial tissue boxes, individual cleansing wipes, paper handkerchiefs. |
π Important Note:
- The product description in the data explicitly links 4818.20.00.20 to "Towels" and 4818.20.00.40 to "Other" (which includes handkerchiefs and general cleansing tissues).
- If your product is a standard "facial tissue" (small box), it likely falls under 4818.20.00.40.
- If it is marketed specifically as a "facial towel" (larger, plush), it may fall under 4818.20.00.20.
π° Part III: 2026 Latest Tariff Rate Details (Including Additional Duties)
β Applicable Country: United States (US)
β Country of Origin: China (CN) (Assumed based on typical 25% Section 301 tariffs; see note below)
β Effective Date: Current rates apply as per Section 301 trade actions.
π― 1. 4818.20.00.20 β Facial Towels
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301) | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable for Section 301 duties. Small packages (under $800) are generally exempt from base duties, but Section 301 tariffs may still apply depending on current CBP enforcement. Note: As of recent policy shifts, de minimis (Section 321) has been scrutinized, but traditionally, Section 301 did not apply to de minimis shipments. However, for commercial imports, the 25% applies. |
| Legal Basis Path | USITC:4818.20.00.20 β Section 301: Footnote 9903.88.01 (General for many Chinese paper products) |
π Explanation:
- The 0% base rate reflects that paper hygiene products are generally considered essential consumer goods with low base protection.
- The 25% additional tariff is a result of U.S. Trade Act Section 301, targeting Chinese imports. This is a non-negotiable surcharge for goods originating from China.
- Total Cost Impact: A $10,000 shipment incurs $2,500 in duties alone.
π― 2. 4818.20.00.40 β Other (Handkerchiefs/Cleansing Tissues)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301) | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Applicable for Section 301 duties. |
| Legal Basis Path | USITC:4818.20.00.40 β Section 301: Footnote 9903.88.01 |
π Note:
- Identical tariff structure to4818.20.00.20.
- Misclassification is a common risk. Ensure your invoice clearly states "Facial Tissues" or "Cleansing Towels" to justify the 4818.20 heading.
π οΈ Part IV: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Paper Facial Towels/Cleansing Tissues," Material: "Cellulose Pulp," Use: "Sanitary/Household." |
| β Packing List | βοΈ | Specify weight per roll/box, number of sheets per pack. |
| β Product Photos | βοΈ | Show packaging and product texture to distinguish from toilet paper. |
| β Certificate of Origin | βοΈ | Crucial for determining if Section 301 applies. If shipped from Vietnam/Malaysia, you may avoid the 25% (with proper proof of substantial transformation). |
| β Ingredients/Material Statement | βοΈ | Confirm 100% paper/cellulose. No synthetic fibers. |
β 2. Declaration Tips (Key Mantra)
π₯ "Specify 'Facial Towel' or 'Cleansing Tissue', Not Just 'Paper Towel'!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Standard Boxed Tissues | 4818.20.00.40 (Other) |
48.01 (Toilet Paper) |
Wrong HTS, Potential Penalty |
| Large Soft Wipes | 4818.20.00.20 (Towels) |
48.04 (Paper Rolls) |
Wrong HTS, Wrong Tax Rate |
| General Paper Goods | 4818.20.00.40 |
48.18 (General) |
Ambiguous, Risk of Audit |
β 3. Special Handling
| Situation | Recommendation |
|---|---|
| Origin: China | Expect 25% additional duty. Factor this into pricing. Consider Section 301 Exclusions if applicable (rare for basic tissues, but check latest USTR lists). |
| Origin: Non-China (e.g., Vietnam, Indonesia) | Provide Form A or Certificate of Origin to prove non-Chinese origin. This can avoid the 25% Section 301 tariff, reducing total duty to 0%. |
| De Minimis Shipments (<$800) | While base duty is 0%, Section 301 tariffs traditionally did not apply to de minimis. However, CBP enforcement has tightened. For high-value small packages, consult a customs broker. For commercial bulk, the 25% applies. |
| Wet vs. Dry | If wet (pre-moistened), do NOT use 4818.20. Wet tissues are classified under 33.07 or 30.04 depending on ingredients. Using 4818.20 for wet wipes leads to immediate rejection. |
π Part V: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4818.20.00.20 / .40 |
25% (Section 301) | None specific | High duty cost for Chinese goods. |
| π¨π³ China | 4818.20.00.20 / .40 |
Varies (Usually 5-10%) | None | Import duty for foreign goods. |
| πͺπΊ EU | 4818.20.00 |
0% (Most MFN rates) | CE (if chemicals present) | No Section 301 equivalent. |
| π¬π§ UK | 4818.20.00 |
0% | UKCA | Post-Brexit trade. |
| π―π΅ Japan | 4818.20.00 |
0% | None | Low tariffs. |
π Conclusion:
- US Market is the most challenging due to the 25% Section 301 tariff on Chinese paper products.
- EU/UK/Japan offer much lower barriers for Chinese-origin goods.
- Supply Chain Strategy: If targeting the US, consider sourcing from non-China countries (e.g., Malaysia, Vietnam, Brazil) to mitigate the 25% duty.
π Part VI: Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Classifying "Facial Towels" under Toilet Paper (48.01)
π Consequence: Wrong HTS, potential fines. Facial towels are not wound on cores like toilet paper.
β Mistake 2: Ignoring Section 301 for Chinese Goods
π Consequence: Underpayment of 25% duty. CBP audits will result in back taxes + penalties.
β Mistake 3: Confusing "Paper Towels" (Kitchen) with "Facial Towels"
π Consequence: Kitchen paper towels (48.04) have different tax rates and definitions. Ensure your product is clearly for facial/personal use.
β Mistake 4: Claiming De Minimis Exemption for Bulk Shipments
π Consequence: CBP flags large volumes under $800 as "structuring." Use proper commercial entry.
β Best Practice:
"Facial Towels, 100% Cellulose, 2-Ply, Packaged in Plastic Wrap, for Personal Hygiene Use, HS 4818.20.00.20"
π― Part VII: Conclusion: Professional Clearance, Cost Efficiency!
π― Remember the Mantra:
πΉ "Facial Towels are 4818.20, not 48.01!"
πΉ "China Origin = 25% Extra Duty. Non-China = 0%!"
πΉ "De Minimis May Exempt Section 301, But Verify with Broker!"
π Pro Tip:
If you are importing from China, calculate the 25% duty into your landed cost immediately. If you can source from Malaysia, Vietnam, or Indonesia, you may save 25% on every shipment.
Consider applying for a Section 301 Exclusion if your specific product type is listed (rare for basic tissues, but always check USTR).
π£ Immediate Action:
π Consult a US Customs Broker to confirm Section 301 applicability for your specific batch.
π Ensure your Certificate of Origin is accurate to avoid wrongful tariff assessment.
π Optimize your supply chain to minimize duty exposure.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percentage Point Matters in Landed Cost!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.