HS 481820 Handkerchiefs, cleansing or facial tissues and towels
Quick Answer: Handkerchiefs, cleansing tissues, facial tissues, and towels imported under HS 481820 enter the UK and EU duty-free, while the US imposes a 35% ad valorem duty under the Most Favored Nation (MFN) rate. This classification specifically covers disposable paper products designed for personal hygiene and drying. Importers should be aware of the significant duty differential between the US and other major markets. According to CustomTariffs data, understanding these varying tariff rates is crucial for accurate landed cost calculations and strategic sourcing decisions. Exporters should verify specific country requirements, as additional taxes or fees may apply.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818200000 | — | — | — |
| 4818201000 | 0.00 % | — | — |
| 4818209100 | 0.00 % | — | — |
| 4818209900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818209900 | 0.00 % | — | — |
| 4818200000 | 0.00 % | — | — |
| 4818201000 | 0.00 % | — | — |
| 4818209100 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818200020 | — | — | ["kg"] |
| 4818200040 | — | — | ["kg"] |
| 48182000 | Free | — | — |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 481820 cover?
This subheading covers handkerchiefs, cleansing or facial tissues, and towels, all of which are made of paper pulp, paper, or cellulose wadding. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these items are typically characterized by their single-use nature and absorbent properties. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to products presented in various forms, including folded, interleaved, or in rolls, provided they meet the material and functional criteria.
What falls outside HS 481820?
The following products are excluded from HS 481820: textile towels (classified under Chapter 63), reusable cleaning cloths made of fabric, and paper products not specifically enumerated, such as paper napkins (classified under 481830) or paper tablecloths. Products made from materials other than paper, paper pulp, or cellulose wadding, even if functionally similar, will be classified elsewhere. For instance, non-woven fabric wipes intended for industrial cleaning would likely fall under different headings based on their specific composition and use.
What are common classification mistakes for HS 481820?
A common error is misclassifying paper products based solely on their appearance or intended use without considering the specific material composition and the General Rules for the Interpretation (GRI) of the Harmonized System. For example, mistaking industrial cleaning wipes made of non-woven synthetic fibers for facial tissues can lead to incorrect classification. Additionally, confusing paper napkins (481830) with facial tissues can occur if the distinction between these items, as defined by their typical presentation and function, is not clearly understood.
How should importers classify products under HS 481820?
The correct procedure for classifying products under HS 481820 involves a thorough examination of the product's material composition, form, and intended use, referencing the WCO HS Explanatory Notes and specific national tariff schedules like the USITC HTS or EU TARIC. Importers and customs brokers must verify that the product is indeed made of paper pulp, paper, or cellulose wadding and that it functions as a handkerchief, cleansing tissue, facial tissue, or towel. Reviewing product specifications and comparing them against the detailed descriptions within the tariff is crucial.
How is the duty calculated for products under HS 481820?
A pack of 100 facial tissues weighing 0.2 kg and declared at a customs value of $5.00 USD would attract a US duty of $0.15. This is calculated using the Most Favored Nation (MFN) rate of 3% ad valorem, applied to the declared customs value. The calculation is: 3% × $5.00 = $0.15. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4818.20.0000.
Which trade agreements reduce duties for HS 481820?
Several free trade agreements may reduce the applicable duty rate for HS 481820, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for qualifying goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement or a specific certificate of origin, as required by each agreement and jurisdiction, must be provided.
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FAQ
What are the typical import duty rates for HS code 481820 (Handkerchiefs, cleansing or facial tissues and towels)?
Import duty rates for HS code 481820 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under trade agreements like the USMCA (United States-Mexico-Canada Agreement) may also apply, often resulting in duty-free entry for qualifying goods. Conversely, some countries may have higher rates; for instance, certain nations might apply rates up to 35% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for precise rates.
How is the import duty for HS code 481820 calculated, and can you provide an example?
The calculation of import duty for HS code 481820 typically depends on whether the duty is assessed on an ad valorem basis (a percentage of the value) or a specific basis (per unit of quantity), or a combination. For example, if a country applies a 5% ad valorem duty rate and you import 1,000 units of facial tissues valued at $0.50 per unit, the total value is $500. The duty would be calculated as 5% of $500, which equals $25.00. If there were a specific duty component, such as $0.02 per unit, the calculation would be 1,000 units * $0.02/unit = $20.00. The total duty would be the sum of ad valorem and specific duties if both apply.
What are the key classification criteria for goods under HS code 481820?
HS code 481820 covers 'Handkerchiefs, cleansing or facial tissues and towels.' The primary classification criteria revolve around the material (paper or paperboard, bleached or unbleached, or of pulp), the form (cut to size or shape), and the intended use. Handkerchiefs and facial tissues are typically characterized by their softness, absorbency, and disposability. Paper towels, also covered, are designed for absorption and cleaning. The key distinction from other paper products lies in their specific end-use as disposable items for personal hygiene or cleaning. Products made from textiles (woven or non-woven fabrics) would generally not fall under this code.
What documentation is typically required for importing goods classified under HS code 481820?
Standard import documentation for HS code 481820 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country's regulations and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be aware of any specific health, safety, or labeling requirements mandated by the destination country for paper products intended for personal use or hygiene.
Which common trade agreements might offer preferential duty rates for HS code 481820?
Several trade agreements can impact duty rates for HS code 481820. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) often provides duty-free entry for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) offers reduced or zero duties for goods from certain developing countries. The UK's trade agreements post-Brexit, such as those with the EU or other nations, also establish preferential rates. It is essential for importers to verify the rules of origin for their specific goods and the terms of the relevant trade agreement to determine eligibility for preferential treatment.