HTS heading 4818 · Chapter 48
HTS 4818: Toilet paper and similar paper, cellulose wadding or…
HTS heading 4818 covers toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. It has 5 tariff lines with a duty rate; the general (MFN) rates are Free (5 lines).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 4818.10.00.00 | Toilet paper[kg] | Free | 35% | Estimate → | |
| 4818.20.00 | Handkerchiefs, cleansing or facial tissues and towels | Free | 35% | ||
| 4818.20.00.20 | Towels[kg] | Estimate → | |||
| 4818.20.00.40 | Other[kg] | Estimate → | |||
| 4818.30.00.00 | Tablecloths and table napkins[kg] | Free | 35% | Estimate → | |
| 4818.50.00 | Articles of apparel and clothing accessories | Free | 26.5% | ||
| 4818.50.00.20 | Hospital/medical gowns or scrubs[kg] | Estimate → | |||
| 4818.50.00.80 | Other[kg] | Estimate → | |||
| 4818.90.00 | Other | Free | 30% | ||
| 4818.90.00.20 | Face masks[kg] | Estimate → | |||
| 4818.90.00.80 | Other[kg] | Estimate → |
11 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 4818.10.00.00 at the general rate of Free, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (Free) | $0.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $47.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
