Tissue Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4803002000 | 35.0% | CN | US | 官方文档 |
| 4803004000 | 35.0% | CN | US | 官方文档 |
| 4818100000 | 35.0% | CN | US | 官方文档 |
| 4818900080 | 17.5% | CN | US | 官方文档 |
| 4818900020 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🧻 Tissue Paper (Sanitary Rolls & Hygiene Products)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Tissue Paper"?
Tissue paper, in the context of international trade, primarily refers to sanitary paper products such as toilet rolls, facial tissues, and paper towels. These products are classified based on their material state (rolled vs. sheets), end-use (sanitary/hygienic), and processing method.
The distinction is critical because different HS codes attract significantly different tax rates, especially under current US trade policies targeting Chinese goods.
⚠️ Key Distinction Point:
- Rolled Sanitary Paper (Toilet rolls, jumbo rolls for cutting): Generally falls under 4803 or 4818.10. These attract higher additional tariffs (25% + 10%).
- Other Sanitary Paper Products (Facial tissues, napkins, specific hygiene items not in roll form or specific sub-categories): Falls under 4818.90. These attract lower additional tariffs (7.5% + 10%).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Additional Tariff Details |
|---|---|---|---|---|
4803.00.20.00 |
Sanitary paper rolls, in roll form, for sanitary purposes | Toilet rolls, jumbo rolls for household cutting | 35.0% | Base: 0%, Section 301: 25%, IEEPA 122: 10% |
4803.00.40.00 |
Sanitary paper rolls, paper material, household or sanitary use | General household toilet paper, bath tissue | 35.0% | Base: 0%, Section 301: 25%, IEEPA 122: 10% |
4818.10.00.00 |
Sanitary paper rolls, paper product material, roll form, sanitary use | Commercial or household sanitary rolls | 35.0% | Base: 0%, Section 301: 25%, IEEPA 122: 10% |
4818.90.00.80 |
Sanitary paper rolls, paper product material, sanitary purpose, roll form | Specific sanitary items in roll form not covered by 4803/4818.10 | 17.5% | Base: 0%, Section 301: 7.5%, IEEPA 122: 10% |
4818.90.00.20 |
Paper sanitary products, paper or cellulose material, for sanitary use | Facial tissues, napkins, handkerchiefs (non-roll or specific sub-cat) | 17.5% | Base: 0%, Section 301: 7.5%, IEEPA 122: 10% |
🔍 Important Reminder:
- High-Tax Category (35%): Primarily applies to standard toilet paper rolls (HS 4803 and 4818.10). The "Section 301" additional tariff is 25%.
- Low-Tax Category (17.5%): Applies to other sanitary paper products (HS 4818.90). The "Section 301" additional tariff is reduced to 7.5%.
- Common Element: All categories include a 10% IEEPA 122 tariff for Chinese origin goods.
💰 3. Detailed Explanation of 2026 Latest Tariff Rates (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current policies apply as of 2026
🎯 1. 4803.00.20.00, 4803.00.40.00, 4818.10.00.00 —— Standard Sanitary Paper Rolls
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Tariff (Section 301) | +25% (From USITC Footnote: Section 301 Tariff List 3/4) |
| IEEPA 122 Additional Tariff | +10% (Targeting Chinese products under IEEPA Section 122) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (Denied de minimis) |
| Legal Basis Path | IEEPA:122 → USITC:301 → HS:4803/4818.10 |
📌 Explanation:
- The 25% Section 301 tariff is applied to most Chinese-made toilet paper rolls.
- The 10% IEEPA 122 tariff is a separate surcharge for specific Chinese-origin goods.
- Total 35% is a very high tax burden. Importers must plan pricing strategies accordingly.
🎯 2. 4818.90.00.80, 4818.90.00.20 —— Other Sanitary Paper Products
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Tariff (Section 301) | +7.5% (Reduced rate for specific sub-categories under Section 301) |
| IEEPA 122 Additional Tariff | +10% (Targeting Chinese products under IEEPA Section 122) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Denied de minimis) |
| Legal Basis Path | IEEPA:122 → USITC:301 (Reduced) → HS:4818.90 |
📌 Note:
- Products like facial tissues, paper towels, and napkins (if classified under 4818.90) enjoy a significantly lower Section 301 rate of 7.5% instead of 25%.
- This creates a 17.5% total rate, which is half of the toilet roll rate.
- Proper classification is key to cost savings!
🛠️ 4. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (cellulose/paper), Form (Roll/Sheet), Use (Sanitary) |
| ✅ Product Photos (Clear) | ✔️ | Show packaging, brand, model, and product form (roll vs. folded) |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Sanitary Paper, Paper Material, For Sanitary Use" |
| ✅ Packing List | ✔️ | Detail quantity, weight, and dimensions |
| ✅ Certificate of Origin (CO) | ✔️ | If not Chinese origin, may qualify for lower/zero tariffs |
| ✅ Third-Party Lab Report | ✔️ | FDA compliance (if applicable), hygiene standards |
✅ 2. Declaration Tips (Critical Keywords)
🔥 “Form Defines Code, Use Defines Tax!”
| Scenario | Correct Declaration | Mistake to Avoid |
|---|---|---|
| Toilet Rolls | 4803.00.20.00 or 4818.10.00.00 |
Declaring as "Paper" → Risk of misclassification |
| Facial Tissues/Napkins | 4818.90.00.20 |
Declaring as "Toilet Paper" → 35% tax instead of 17.5% |
| Jumbo Rolls for Cutting | 4803.00.40.00 |
Declaring as "Finished Tissues" → Incorrect |
| Mixed Packing | Declare per item type | Combining all into one generic code → Audit risk |
✅ 3. Special Handling
| Scenario | Recommendation |
|---|---|
| OEM Branded Tissues | Provide brand authorization letter to avoid IP issues |
| Product for Medical Use | If marketed as medical gauze/surgical paper, may fall under different HS (30 or 4801), consult customs |
| Bulk vs. Retail | Bulk jumbo rolls may be classified differently than consumer-packaged rolls |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4803.00.20.00 / 4818.90.00.20 |
35% / 17.5% | FDA (if contact food), CPC | High tariffs due to trade policy |
| 🇨🇳 China | 4803.00.20.00 / 4818.90.00.20 |
5% / 10% | CCC (if applicable) | Lower base tariff |
| 🇪🇺 EU | 4803.00.20.00 / 4818.90.00.20 |
6.5% / 6.5% | CE (if applicable), FSC | No additional sanctions |
| 🇬🇧 UK | 4803.00.20.00 / 4818.90.00.20 |
6.5% / 6.5% | UKCA | Post-Brexit rates |
| 🇦🇺 Australia | 4803.00.20.00 / 4818.90.00.20 |
5% / 5% | ACCC | Free Trade Agreement may apply |
📌 Conclusion:
- USA is the most challenging market due to high additional tariffs.
- EU and Australia offer more stable and lower tariff environments.
- China Domestic Market has the lowest base tariff but is subject to domestic consumption taxes if applicable.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring all paper products as "Other Paper" (HS 4823)
👉 Consequence: Misclassification → Penalty + Back Taxes!
❌ Mistake 2: Mixing toilet rolls and facial tissues in one HS code
👉 Consequence: Audit risk → Delayed clearance + Potential fines
❌ Mistake 3: Ignoring the "Sanitary Use" specification
👉 Consequence: Customs may reclassify as "General Paper" → Different tax rate + Documentation rejection
❌ Mistake 4: Using vague descriptions like "Paper Rolls"
👉 Consequence: Customs cannot determine use → Holds shipment for inspection
✅ Correct Practice:
"Toilet Paper Rolls, 100% Wood Pulp, 3-Ply, for Household Sanitary Use, Model XYZ, Bulk Packaging"
🎯 7. Conclusion: Professional Declaration Saves Money!
🎯 Key Takeaways:
🔹 "Toilet Rolls = 35% Tax; Facial Tissues = 17.5% Tax!"
🔹 "Classify by Form and Use, Not Just Material!"
🔹 "Always Declare 'Sanitary Use' Explicitly!"
📌 Pro Tip:
If your tissue paper is originally from Vietnam, Thailand, or Malaysia, you may qualify for lower or zero tariffs under US Free Trade Agreements or general MFN rates.
Recommend Advance Ruling for complex product lines to avoid clearance risks.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Let your tissue paper clear customs smoothly, reduce costs, and maximize profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Tax Paid Should Be Justified!
用户评价
关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。