White Paper Roll
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4803004000 | 35.0% | CN | US | Official Doc |
| 4803002000 | 35.0% | CN | US | Official Doc |
| 4818100000 | 35.0% | CN | US | Official Doc |
| 4818900080 | 17.5% | CN | US | Official Doc |
AI Analysis
𧻠White Paper Roll (Toilet Paper / Sanitary Paper)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition and Classification: Do You Really Understand "White Paper Roll"?
"White Paper Roll" is a common household hygiene product. In international trade, its classification depends on material, form, and specific usage. While generally seen as "toilet paper," customs authorities scrutinize: - Material Composition: Is it pure cellulose, recycled paper, or a blend? - Form: Is it pre-cut sheets or continuous rolls? - Function: Is it strictly for sanitary hygiene or general packaging/wrapping?
β οΈ Key Distinction Point:
- 4803 Series: Specifically for tissue paper, toilet paper, and similar household sanitary paper of a kind used for toilet, facial, or hospital purposes. - 4818 Series: Covers toilet paper, table, and bathroom tissues, and other household/hygienic paper of a kind used for personal hygiene, including those not covered by 4803 (e.g., certain wipes or non-woven blends if applicable, though most white rolls fall here if they don't fit 4803 strictly). - Misclassification Risk: Declaring "Paper Rolls" broadly without specifying "sanitary/toilet" can lead to higher duties or rejection.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Alignment)
| HS Code | Product Description | Applicability | Key Characteristics |
|---|---|---|---|
4803.00.40.00 |
White toilet paper rolls, made of paper/cellulose, for household sanitary use | Household hygiene | Pure cellulose, specific sanitary function, standard toilet paper form |
4803.00.20.00 |
White toilet paper rolls, for sanitary purposes, roll form, cellulose-based paper | Household hygiene | Emphasizes "sanitary purpose" and "cellulose-based" material |
4818.10.00.00 |
White toilet paper rolls, meeting sanitary purpose and roll form, made of paper products | Household hygiene | Broader "paper product" definition, fits general toilet paper category |
4818.90.00.80 |
White toilet paper rolls, paper material, roll form, fitting definition of toilet paper & similar products | Household hygiene | Catch-all for "similar paper products" if other 4803/4818.10 subheadings are too restrictive |
π Important Note:
- All these codes refer to sanitary/hygienic paper (toilet paper, facial tissue, etc.). - Do not confuse with4801(newsprint) or4802(writing/printing paper). The key is the sanitary/hygienic use. - If the paper is non-woven or contains significant non-cellulose content, re-evaluation may be needed.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4803.00.40.00 & 4803.00.20.00 β Toilet Paper Rolls (Cellulose-Based, Sanitary)
| Item | Detail |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| Section 301 Additional Duty | +25% (from USITC Footnote 9903.88.01, applicable to Chapter 48 goods) |
| Section 122 Duty (IEEPA) | +10% (ιε―ΉδΈε½/ι¦ζΈ―δΊ§εοΌθͺ2025εΉ΄11ζ10ζ₯θ΅·) |
| Total Effective Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β No (deny_de_minimis applies to these HS codes from China) |
| Legal Authority Path | USITC:4803.00.40.00 β FOOTNOTE:9903.88.01 β IEEPA:9903.01.25 β IEEPA:9903.01.24 |
π Explanation:
- "Section 301 Additional Duty 25%": Result of U.S. Trade Act Section 301 against China, covering many paper products. - "Section 122 Duty 10%": Based on IEEPA (International Emergency Economic Powers Act), specifically targeting Chinese sanitary paper goods. - Total 35%: This is a high duty rate for paper products. Importers must factor this into landed cost calculations.
π― 2. 4818.10.00.00 β Toilet Paper Rolls (Paper Products, Sanitary)
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| Section 301 Additional Duty | +25% |
| Section 122 Duty (IEEPA) | +10% |
| Total Effective Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β No (deny_de_minimis applies) |
| Legal Authority Path | USITC:4818.10.00.00 β FOOTNOTE:9903.88.01 β IEEPA:9903.01.25 β IEEPA:9903.01.24 |
π Note:
- Same high tariff structure as4803codes due to Section 301 and Section 122 applicability to Chinese sanitary paper.
π― 3. 4818.90.00.80 β Similar Toilet Paper Rolls (Catch-All)
| Item | Detail |
|---|---|
| Base Duty Rate | 0% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty (IEEPA) | +10% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β No (deny_de_minimis applies) |
| Legal Authority Path | USITC:4818.90.00.80 β FOOTNOTE:9903.88.01 β IEEPA:9903.01.25 β IEEPA:9903.01.24 |
π Critical Insight:
- This code benefits from a lower Section 301 rate (7.5% vs 25%), likely because it falls under a different subheading footnote or is deemed less directly targeted than specific toilet paper types in 4803/4818.10. - Total 17.5% is significantly cheaper than 35%. Correct classification is crucial! - Ensure the product truly fits "similar paper products" and not strictly "toilet paper" under 4803/4818.10 to justify this lower rate. Misclassification here can lead to penalties.
π οΈ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Material (cellulose/paper), Form (roll), Usage (sanitary/toilet), GSM (grams per square meter), Ply count |
| β Product Photos | βοΈ | Clear images showing roll form, packaging, and any branding |
| β Commercial Invoice | βοΈ | Must accurately describe goods as "White Toilet Paper Rolls" and specify HS Code |
| β Packing List | βοΈ | Detail weight, quantity, dimensions |
| β Certificate of Origin (CO) | βοΈ | Confirm Chinese origin to apply correct tariffs |
| β Third-Party Test Report | β Optional but Recommended | Proof of sanitary standards (e.g., FDA, EU hygiene certs) if required by buyer |
β 2. Declaration Tips (Key Mantra)
π₯ βBe Specific, Not Generic! 'Toilet Paper' vs 'Paper Roll' makes a huge difference!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard white toilet paper rolls | White Toilet Paper Rolls, Cellulose, for Household Sanitary Use |
"Paper Rolls" or "Tissue Paper" without specifying "Toilet/Sanitary" |
Product fits 4818.90.00.80 |
Emphasize "Similar Paper Products" and provide justification why it doesn't fit 4803/4818.10 | Force fit into 4803/4818.10 to save time β 35% duty |
Product fits 4803/4818.10 |
Declare as "Toilet Paper" explicitly | Use vague terms like "Hygiene Paper" β May trigger audit |
| Mixed shipments | Separate HS Codes clearly | Mix 4803 and 4818.90 in one line item β Customs may reject or reclassify |
β 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Private Label/OEM | Provide brand authorization and specification sheets matching the declared product |
| Non-Standard Sizes | Ensure specifications still align with "sanitary paper" definition in HS Notes |
| Gift Sets | If toilet paper is part of a gift set, the primary character determines classification |
| Bulk vs. Retail | Classification remains the same, but ensure packaging description matches |
π 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4818.90.00.80 (if justified) or 4803.00.40.00 |
17.5% or 35% | None specific, but hygiene standards apply | Highest duty burden due to Section 301 & 122 |
| π¨π³ China | 4803.00.40.00 |
0% | None | Free trade within China |
| πͺπΊ European Union | 48.03 or 48.18 |
0% | CE (if applicable for non-paper components), Hygiene Standards | No significant additional duties for paper |
| π¬π§ United Kingdom | 48.03 or 48.18 |
0% | UKCA (if applicable) | Post-Brexit rules apply |
| π¦πΊ Australia | 48.03 or 48.18 |
5% | None | Moderate duty |
| π―π΅ Japan | 48.03 or 48.18 |
0-3% | Food Sanitation Law (if packaging) | Low duty, strict hygiene standards |
π Conclusion:
- The US market is the most challenging for Chinese-origin white paper rolls due to Section 301 (25% or 7.5%) and Section 122 (10%) duties. - Strategic Classification: Investigate if your product qualifies for4818.90.00.80(17.5% total) instead of4803.00.40.00/4818.10.00.00(35% total). Consult a customs broker for pre-classification ruling. - Other Markets: Much more favorable, with low or zero tariffs. Consider diversifying sourcing if US market margins are squeezed.
π 6. Common Errors & Pitfall Guide (Blood & Tears Lessons)
β Error 1: Declaring "White Paper Roll" without specifying "Toilet/Sanitary"
π Consequence: Customs may classify under general paper codes (e.g., 4802) with different duties or flag for review β Delays and Penalties
β Error 2: Using 4818.90.00.80 for standard toilet paper without justification
π Consequence: Customs may reclassify to 4803.00.40.00 or 4818.10.00.00 β Back taxes + fines for underpayment
β Error 3: Ignoring Section 122 Duty
π Consequence: Underestimating landed cost by 10% β Profit erosion
β Error 4: Mixing De Minimis Eligible items with Non-Eligible items
π Consequence: Entire shipment may lose de minimis status β Full duties assessed on all items
β Correct Approach:
"White Toilet Paper Rolls, 100% Virgin Cellulose, 2-Ply, 150 Sheets/Roll, for Household Sanitary Use, Model XYZ, Origin: China"
π― 7. Conclusion: Professional Classification Saves Money!
π― Remember the Mantra:
πΉ "Specify 'Toilet', Not 'Paper'! 35% vs 17.5% is a big gap!"
πΉ "Section 301 & 122 hit Chinese paper hard! Plan your HS Code carefully!"
π Pro Tip:
- If your product has unique features (e.g., lotion-infused, specific ply, non-traditional roll), it might better fit 4818.90.00.80. Document these differences!
- Apply for an Advance Ruling from U.S. Customs and Border Protection (CBP) to secure your HS Code and duty rate before shipping.
π£ Immediate Action:
π Contact a licensed customs broker + Provide product specs + Request HS Code Pre-Ruling
π Clear your white paper rolls smoothly, control costs, and maximize profits!
β¨ Professional clearance starts with precise classification!
πΌ Every cent of duty is worth optimizing!
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.