Harmonized Tariff Schedule of the United States · HTS code · HS 4818.90
4818.90.00: Toilet paper and similar paper, cellulose wadding or webs: other
Other sanitary paper products
Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 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:
- 4818.90.00 Other
What you pay
Importing into USA
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 2
- Additional dutySection 338 — Canada — discrimination against US alcoholic beverages, dairy, motor vehicles (Proclamations 11046–11048, as modified) 50%
- Applies to goods from
- Canada
- In force
- from 22 August 2026
- Legal act
- HTSUS 9903.03.14
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
- Applies to goods from
- China
- In force
- from 1 September 2019
- Legal act
- HTSUS 9903.88.15
Subdivisions
- 4818.90.00 Other Free
- 4818.90.00.20 Face masks kg
- 4818.90.00.80 Other kg
Same subheading in other tariffs
4818.90 Toilet paper and similar paper, cellulose wadding or webs: other
UK Free Third-country duty 2 tariff lines 
EU Free Third-country duty 2 tariff lines 
Türkiye Free Third-country duty 2 tariff lines 
Canada Free Third-country duty 1 tariff line 
Mexico 25% Third-country duty 1 tariff line 
Brazil 14.4% Third-country duty 2 tariff lines 
Argentina 16% Third-country duty 3 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 2 tariff lines 
GCC 5% Third-country duty 3 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line 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.
- N340316 U.S. CBP
A country of origin determination on paper tray covers
- N339385 U.S. CBP
The tariff classification of paper placemats from China
- H311239 U.S. CBP
Modification of HQ 088173; Classification of Paper Face Masks; Modification by Operation of Law
- N327479 U.S. CBP
The tariff classification of hospital tray liners from Germany
- N317135 U.S. CBP
The tariff classification of disposable incontinence underpads from China
- H291001 U.S. CBP
Revocation of NY N243080 and NY N256859; Classification of disposable bibs, changing pads, and potty toppers.
- N314329 U.S. CBP
The tariff classification of CSR wraps from China
- N313443 U.S. CBP
The tariff classification of disposable incontinence underpads from China
Legal notes
HTS code 4818.90.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 4818.90 (toilet paper and similar paper, cellulose wadding or webs: other).
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, the Türkiye duty is free, the Canada duty is free, the Mexico duty is 25%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
The United States imported goods of subheading 4818.90 worth US$764m in 2024; the largest supplier was China.
Questions and answers
What is the USA import duty for HTS code 4818.90.00?
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 4818.90 as a whole, the largest supplier in 2024 was China (US$589m), followed by Canada.