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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

4818.90 Other

Common commodities
Disposable infant diapersSanitary napkins for womenMedical examination table paper rollsIncontinence pads - paper basedLint-free cellulose wadding rollsAdult disposable bed sheetsPediatric incontinence padsCellulose hospital underpadsDisposable medical surgical drapesBaby diaper rash cream applicators

HS codes

CodeDescriptionTaxes
4818.90.10cellulose wadding in rollsCustoms TaxCID, PAL, SSCL, VAT
4818.90.20Tissues in jumbo rolls exceeding 15cm in width.Customs TaxCID, PAL, SSCL, VAT
4818.90.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT