HS Code 4803
Sanitary and Tissue Paper Stock
HS code 4803 covers bulk tissue, towel, and napkin stock used for household or sanitary purposes in rolls exceeding 36cm width or large sheets.
4-digit Section XFCL
HS Code 4803 — Sanitary and Tissue Paper Stock
This code identifies bulk rolls or large sheets of absorbent paper used to manufacture household or hygiene products. It covers the raw materials for toilet paper, tissues, and paper towels before they are converted into small retail packs.
What's included
- Toilet tissue parent rolls
- Kitchen towel stock
- Cellulose wadding
- Napkin tissue layers
What's excluded
- Retail packs of toilet paper → use
4818(Finished retail products are classified in heading 4818.)
Common examples
- Two-ply toilet tissue parent roll
- Bulk absorbent cellulose wadding
- Facial tissue raw stock sheets
Frequently asked questions
What is the size threshold for this code?
The rolls must be over 36cm in width to be classified here; otherwise, they may fall under finished goods in 4818.
Trade & shipping notes
- Typical duty range: 0% - 6.5%
- Documentation: Ensure width is clearly stated on the commercial invoice to justify 4803 vs 4818.
- Typical shipping mode: FCL
- Top exporters: China, Italy, Turkey, USA
- Top importers: Mexico, United Kingdom, Germany, Canada
Related HS codes
Key takeaway
Bulk raw material for the hygiene industry; must exceed 36cm in width.
Related HS codes
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