白色纸浆卷
CN → 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
🧻 White Tissue Rolls (Paper Pulp Rolls)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "White Tissue Rolls"?
White tissue rolls, commonly known as toilet paper or facial tissue rolls, are daily consumer goods made from paper pulp (cellulose). In international trade, their classification depends heavily on the manufacturing process and physical form:
- Sanitary Paper (Tissue/Facial): Processed for hygiene, typically embossed, lotion-treated, or ply-laminated. Falls under Chapter 48.18.
- Toilet Paper/Other Paper Rolls: Standard paper rolls for hygiene purposes. Can fall under 48.03 (if tissue-like) or 48.18 (if other sanitary paper).
⚠️ Key Distinction Point:
- If the product is explicitly defined as "Sanitary Paper" (e.g., toilet paper, facial tissue) and shaped in rolls → Often classified under 4818.10.00.00 or 4818.90.00.80.
- If classified as "Tissue Paper" in rolls, specifically for hygiene, and meets specific manufacturing criteria (e.g., creped, soft) → May fall under 4803.00.40.00 or 4803.00.20.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Form |
|---|---|---|---|
4803.00.40.00 |
White toilet paper rolls, made of paper/cellulose, for home sanitary use | Home use toilet paper, soft tissue rolls | ✅ Paper/Cellulose |
4803.00.20.00 |
White toilet paper rolls, for sanitary use, in roll form, cellulose-based | General sanitary rolls, commercial toilet paper | ✅ Cellulose-based Paper |
4818.10.00.00 |
White toilet paper rolls, fitting sanitary paper definition, in roll form | Standard toilet paper, household hygiene | ✅ Paper Products |
4818.90.00.80 |
White toilet paper rolls, paper material, roll form, fitting sanitary paper definition | Other sanitary paper products, specific brands/types | ✅ Paper Materials |
🔍 Key Reminder:
- 4803 Series often refers to "Tissue Paper" including toilet paper, especially if it has specific properties like softness or creping.
- 4818 Series refers to "Sanitary Paper" and toilet paper, including handkerchiefs, handkerchiefs, napkins, towels, and similar paper household/hygienic articles.
- Misclassification Risk: Declaring a standard toilet paper roll as "4803" when it should be "4818" (or vice versa) can lead to different tariff treatments. The distinction often lies in the specific manufacturing description provided in customs databases.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025+ (Current Trade Context)
🎯 1. 4803.00.40.00 —— White Toilet Paper Rolls (Paper/Cellulose, Home Use)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surcharge | +25% (Section 301 Duties) |
| Section 122 Surcharge | +10% (Specific Trade Measure) |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4803.00.40.00 → SECTION:301 (+25%) → SECTION:122 (+10%) |
📌 Explanation:
- The 25% surcharge is the standard Section 301 tariff on Chinese goods in this category.
- The 10% surcharge refers to Section 122 duties, which have been applied to certain consumer goods, including paper products, in recent trade actions.
- Total 35% is a significant cost factor. Must be factored into pricing strategies.
🎯 2. 4803.00.20.00 —— White Toilet Paper Rolls (Cellulose-based, Roll Form)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4803.00.20.00 → SECTION:301 (+25%) → SECTION:122 (+10%) |
📌 Note:
- Same tariff structure as 4803.00.40.00.
- Applies to cellulose-based sanitary paper rolls. Even if the product is slightly different in texture or ply, if it falls under this code, the rate is the same.
🎯 3. 4818.10.00.00 —— White Toilet Paper Rolls (Sanitary Paper Definition)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Surcharge | +25% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4818.10.00.00 → SECTION:301 (+25%) → SECTION:122 (+10%) |
📌 Important:
- This code is for "Sanitary Paper" including toilet paper.
- The tariff is identical to the 4803 series due to the same trade measures.
- Ensure your product description matches "Sanitary Paper" to avoid misclassification disputes.
🎯 4. 4818.90.00.80 —— White Toilet Paper Rolls (Other Sanitary Paper)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4818.90.00.80 → SECTION:301 (+7.5%*) → SECTION:122 (+10%) |
📌 Critical Note:
- Lower Total Rate (17.5%): This code offers a significantly lower tariff compared to the other three (35%).
- Why? The Section 301 surcharge for this specific subheading (4818.90.00.80) is listed as +7.5% instead of +25%. This may be due to specific product characteristics or historical classification nuances.
- Recommendation: If your product can legally be classified under 4818.90.00.80, this is the most cost-effective option. However, ensure the product description fits "Other sanitary paper" and not "Toilet paper" specifically listed under 4818.10.
🛠️ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must include material (100% cellulose/paper), ply, embossing, lotion content (if any). |
| ✅ Product Photos | ✔️ | Clear images of the roll, packaging, and any branding. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the product as "Toilet Paper Rolls" or "Sanitary Paper". |
| ✅ Packing List | ✔️ | Detail weight, dimensions, number of rolls per box. |
| ✅ Certificate of Origin (CO) | ✔️ | To prove origin from China (subject to surcharges). |
| ✅ Third-party Test Report | ✔️ | Optional but recommended: Hygiene standards, microbiological tests. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Accurate Description, Correct Code, Save 17.5% vs 35%!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Toilet Paper Rolls | 4818.10.00.00 or 4818.90.00.80 (if eligible) |
Misclassifying as generic paper |
| Soft, Embossed Tissue Rolls | 4803.00.40.00 |
Declaring as plain paper |
| Bulk Commercial Rolls | 4803.00.20.00 |
Ignoring "Sanitary" purpose |
| Cost-Optimized Declaration | Aim for 4818.90.00.80 if product specs allow |
Always declare under 4803 → 35% rate |
📌 Strategy:
- Review the specific product features. If the product is a general sanitary paper roll not specifically defined as "toilet paper" in the strictest sense, explore 4818.90.00.80 for the lower 17.5% rate.
- Always provide detailed material composition to support the chosen HS Code.
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM/Private Label | Provide contract and design specs to prove brand ownership, but classification remains based on product nature. |
| Scented/Lotion-infused Tissue | Ensure these additives do not change the classification to a different chapter (e.g., cosmetics). Usually still falls under 4818/4803 if primary function is hygiene. |
| Mixed Packaging | Declare as a single item (Toilet Paper Rolls) with accessories (e.g., dispenser) separately if not packed together as a set. |
| Origin Shift | If manufacturing moves to Vietnam/Mexico, apply for preference programs to avoid Chinese surcharges. |
🌍 V. Global Market Comparison for Sanitary Paper (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4818.90.00.80 (Best Case) |
17.5% | FDA (if contact skin), CPSIA (if kids) | 35% for 4803/4818.10 |
| 🇨🇳 China | 4818.10.00.00 |
5% | None | Low import duty, high domestic competition |
| 🇪🇺 European Union | 4818.10.00.00 |
0% (Most Favored Nation) | CE (if applicable), EN Standards | No major surcharges |
| 🇬🇧 United Kingdom | 4818.10.00.00 |
0% | UKCA | Post-Brexit rules apply |
| 🇯🇵 Japan | 4818.10.00.00 |
0% | JIS Standards | High quality standards required |
📌 Conclusion:
- US Market: Tariffs are the biggest hurdle. 17.5% vs 35% is a massive difference. Accurate classification is key.
- Other Markets: Generally lower or zero tariffs, focusing more on quality and certification standards.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring all toilet paper under 4803.00.40.00
👉 Consequence: Paying 35% when 4818.90.00.80 at 17.5% might be applicable. Lost profit!
❌ Mistake 2: Vague Description "Paper Rolls"
👉 Consequence: Customs may reclassify to a higher duty rate or demand additional documentation, causing delays.
❌ Mistake 3: Ignoring Section 122 and 301 Surcharges
👉 Consequence: Budget miscalculation. The total landed cost is much higher than the base tariff suggests.
❌ Mistake 4: Not Providing Product Specs for Hygiene Purpose
👉 Consequence: Customs may question whether it's "Sanitary Paper" or just "Paper," leading to classification disputes.
✅ Correct Approach:
"White Toilet Paper Rolls, 2-Ply, Embossed, 100% Virgin Pulp, for Household Sanitary Use, Brand: XYZ, Model: ABC"
🎯 VII. Conclusion: Professional Declaration, Cost Saving, Efficiency!
🎯 Remember the Mnemonic:
🔹 "Check 4818.90, Save 17.5%! 4803 and 4818.10 are 35%. Describe clearly, avoid fines!"
🔹 "HS Code determines fate, 17.5% vs 35% is huge. Declare precisely, save thousands!"
📌 Tip:
If your product can be classified under 4818.90.00.80, always consult with a customs broker to confirm eligibility. This can reduce your duty burden by 50% compared to other similar codes.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos/specs + Apply for HS Code Advance Ruling (if possible)
🚀 Let your toilet paper rolls clear smoothly, maximize profits, and expand globally!
✨ Professional customs clearance starts with precise classification!
💼 Every cent of your cost deserves accurate calculation!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.