4803.00.40.00—Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets, other
General
Free
Units
kg
Column 2
36%
Special
—
Plain-English explanation
HTS 4803.00.40.00 is the U.S. Harmonized Tariff Schedule classification for Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets, other. It's a 10-digit statistical line in Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard, Section X: Pulp of Wood or of Other Fibrous Cellulosic Material; Paper and Paperboard; Articles Thereof, used by U.S. Customs and Border Protection to determine the duty rate at entry. 1 active AD/CVD order flags this code.
New to HTS codes? Read our guide on how HTS classification works →
Potentially applicable AD/CVD orders(1)
Active orders that may apply to imports under this HTS code. HTS coverage is advisory — actual scope depends on each order's product description. Run the AD/CVD lookup → to check whether your specific shipment is in scope.
Recent CBP rulings(5)
Past CBP decisions classifying real products under this HTS code. Useful precedent when classifying a similar product — each ruling shows how CBP interpreted the code for a specific case.
The tariff classification of paper rolls from China
The tariff classification of non-woven paper in rolls from China
Clarification of HQ 964359 (July 2, 2001); Sanitary Pad; Panty-liner; Clarification of Legal Analysis; General Rule of Interpretation 3 (b); Essential Character; Paper Pulp and Sodium Polyacrylate Polymer Absorbent Components.
Classification of Pantyliners and Absorbent Core Material
The tariff classification of paper products from Canada
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
Frequently asked questions
What is HTS code 4803.00.40.00?
HTS 4803.00.40.00 is the U.S. Harmonized Tariff Schedule classification for Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets, other. It belongs to Chapter 48 of the HTSUS.
What is the general duty rate for HTS 4803.00.40.00?
The general (Column 1) duty rate for HTS 4803.00.40.00 is Free. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
What is the Column 2 (statutory) rate for HTS 4803.00.40.00?
The Column 2 rate for HTS 4803.00.40.00 is 36%. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).
Are there Section 301 or Section 232 tariffs on HTS 4803.00.40.00?
No active Chapter 99 tariff overlays (Section 301, Section 232, IEEPA reciprocal, etc.) currently flag HTS 4803.00.40.00 in Tandom's catalog. Use the calculator's date + origin inputs to confirm against any retroactive overlay you may be filing.
Does HTS 4803.00.40.00 have any antidumping or countervailing duty (AD/CVD) orders?
Yes — 1 AD/CVD order flag this code: A-570-894 (AD, China). Open the code page for deposit rates, scope determinations, and the linked case lookups.
Learn more
Tandom guides relevant to this code
Trade compliance APIs in broker workflows
Where trade compliance APIs fit in a broker's filing pipeline: HTS classification, duty calculation, AD/CVD scope match, and post-summary corrections.
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Find the right manufacturer or exporter rate in an AD/CVD order
Cash deposit cascade, separate rates, all-others, and PRC-wide rates. Worked example on case A-570-910 (galvanized welded steel pipe from China) with three exporter-specific rates.
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Determine if a product is in scope of an AD/CVD order
Scope text is authoritative; the HTS list is illustrative. Read scope, find past rulings, and file a 19 CFR 351.225 inquiry. Worked example on case A-570-106 (wooden cabinets from China).
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Bulk-classify SKU descriptions with the Tandom HTS Classifier API
Run thousands of product descriptions through HTS classification, score the confidence, and triage borderline rows. Public search endpoint plus the closed-beta three-layer Classifier.
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How to read, order, and report Chapter 99 HTS codes alongside the base classification on a US entry summary in 2026. The full stacking ladder for brokers and compliance teams.
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Write a Claude or ChatGPT prompt for broker-grade HTS classification
Why raw LLM prompts fabricate stat suffixes, why MCP-augmented prompts do not, and the prompt template a broker can hand to Claude or ChatGPT today.
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