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Section X — Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

Chapter 48 — Paper and paperboard; articles of paper pulp, of paper or of paperboard

Heading 4818 — Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, 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, serviettes, napkins for babies, tampons, 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 fibres.

Subheading

4818.20 Handkerchiefs, cleansing or facial tissues and towels

Common commodities
Kleenex brand facial tissuesFolded paper hand towels for kitchen useBoxed soft-pack cleansing tissuesWhite paper handkerchiefs for drying handsPocket size packs of facial tissuesCellulose wadding hand towelsLinen texture kitchen paper towelsCottony feel facial tissue packsMulti-colored boxed facial tissuesCompact hand towel rolls for pockets

HS codes

CodeDescriptionTaxes
4818.20.00Handkerchiefs, cleansing or facial tissues and towelsCessEIC, Customs TaxCID, PAL, SSCL, VAT