4803.00.40.00
Other
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
Duty rates
Column 1 (General / MFN)
Free
Column 2 (Non-NTR)
36%
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.03
LIST_1
The duty provided in the applicable subheading + 25%
Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Applies to origin: CN
Effective from August 23, 2018
Related CBP rulings
The country of origin of adhesive-coated sheets for labels
The country of origin of adhesive-coated sheets for labels
The country of origin of adhesive-coated sheets for labels
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The country of origin of thermal paper rolls
The country of origin of thermal paper rolls
The tariff classification of paper rolls from China
The items under consideration are disposable “exam table paper rolls” that come in two different compositions. Item 1, “Exam Table Paper Roll,” is made from 100% virgin wood pulp paper. Item 2, “Exam Table Paper Roll Polybacked,” is constru
The tariff classification of non-woven paper in rolls from China
We regret any inconvenience the delay may have caused. Lab report NY20170627 was issued August 30, 2017. In this case the composition of the paper provided in your ruling request differed from the lab results. We will rely on the lab conclu
Modification of New York Ruling Letter (NY) N261615, dated March 11, 2015; Country of Origin Marking of Boxes of Tissue Paper; NAFTA; UKFTA
As described in NY N261615, you asked us to confirm the country of origin of boxes of facial tissues under three scenarios: U.S. origin jumbo rolls of t
The country of origin of rolls of coated thermal paper
The country of origin of rolls of coated thermal paper
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.
The articles in issue are “Novathin” sanitary pads or panty-liners and the absorbent core material of which the sanitary pads are composed. The merchandise was described in HQ 964359 as follows: …Novathins are thin sanitary pads designed to
Country of Origin Marking for Certain Castings
The product is desribed in NY F85318 as follows: The article is a casting of malleable iron imported from China. The casting is part of an Ellis clamp. Ellis clamps are used to make shores out of wooden 4 x 4's or similar lumber. The clamp
Classification of Pantyliners and Absorbent Core Material
The merchandise under consideration includes a pantyliner called “Novathin” and the absorbent core material used in the production of that pantyliner. Novathins are thin sanitary pads designed to be worn as pantyliners to absorb menstrual d
The tariff classification of paper products from Canada
The Laboratory reports that all samples are uncoated, composed entirely or preponderantly of chemical bleached kraft fibers, constructed in all cases of webs of cellulose fibers of a close formation, and have been creped. The Napkin Stock h
COUNTRY OF ORIGIN MARKING OF IMPORTED CASTINGS
COUNTRY OF ORIGIN MARKING OF IMPORTED CASTINGS
Other codes in heading 4803
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4803.00.40.00 from each major US trading partner.
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