Harmonized Tariff Schedule of the United States · HTS code · HS 4818.20

4818.20.00

4818.20.00: Handkerchiefs, cleansing or facial tissues and towels

Handkerchiefs, facial tissues and paper towels

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 22 October 2026

  1. 4818 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:
  2. 4818.20.00 Handkerchiefs, cleansing or facial tissues and towels

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03

Subdivisions

  1. 4818.20.00 Handkerchiefs, cleansing or facial tissues and towels Free
  2. 4818.20.00.20 Towels kg
  3. 4818.20.00.40 Other kg

Same subheading in other tariffs

4818.20 Handkerchiefs, cleansing or facial tissues and towels

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N340077 U.S. CBP 20 May 2024 · 4818.20.00.20

    A country of origin and marking determination on various paper products

  • N333041 U.S. CBP 13 June 2023 · 4818.20.00.20

    A country of origin and marking determination of various paper products

  • N329104 U.S. CBP 28 November 2022 · 4818.20.00.20

    A country of origin determination of various paper products

  • N285765 U.S. CBP 25 May 2017 · 4818.20.00.20

    The tariff classification of an emergency beauty kit from China

  • N283139 U.S. CBP 8 March 2017 · 4818.20.00.20

    The applicability of subheadings 9802.00.50 or 9802.00.80 to paper products returned from Mexico

  • N274680 U.S. CBP 17 June 2016 · 4818.20.00.40

    The tariff classification of handkerchiefs from Italy.

  • N274681 U.S. CBP 14 June 2016 · 4818.20.00.40

    The tariff classification of a box of tissues from Germany or Italy.

Legal notes

Chapter notes: Chapter 48 →

In the Harmonized Tariff Schedule of the United States, 4818.20.00 is one of 1 line under subheading 4818.20, handkerchiefs, cleansing or facial tissues and towels.

The general duty is free.

2 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is free, the EU duty is free and the Türkiye duty is free.

The United States imported goods of subheading 4818.20 worth US$590.8m in 2024; the largest supplier was Canada.

Questions and answers

What is the USA import duty for HTS code 4818.20.00?

The general duty in the Harmonized Tariff Schedule of the United States is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 4818.20 as a whole, the largest supplier in 2024 was Canada (US$407.4m), followed by China.

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Typical products

Everyday names, not part of the legal text.