4818.10.00.00
Toilet paper
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, 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, table napkins, 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 fibers
Duty rates
Column 1 (General / MFN)
Free
Column 2 (Non-NTR)
35%
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United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026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 tariff classification of toilet paper from Turkey
A detailed description and photo of the items were submitted for our review. The product under consideration is Selpak Comfort Toilet Paper, packaged as 12 rolls per pack, with 150 sheets per roll. The toilet paper made with 100% virgin pul
A country of origin determination on paper tray covers
paper that was printed, cut to size, and folded had not undergone a substantial transformation. H306091 (2/18/20) ruled that a parent roll of paper that was transformed into sticky notes by cutting to size and applying adhesive had not unde
A country of origin and marking determination on various paper products
A country of origin and marking determination on various paper products
The tariff classification of paper placemats from China
Item #671658 you describe as “activity set placemats.” Twenty-four paper party placemats, measuring 16” x 11” each, are imported glue-bound together along one edge. They are designed to be easily torn out. The front cover simply labels the
A country of origin and marking determination of various paper products
A country of origin and marking determination of various paper products
Modification of HQ 088173; Classification of Paper Face Masks; Modification by Operation of Law
The paper face masks are described in HQ 088173 as follows: [T]he Tecnol High Filtration Iso Mask is made of a lightweight paper pulp. It is specially folded to fan out over and cover the mouth, a construction which is also known as a “surg
A country of origin determination of various paper products
, LLC. on various paper products. A detailed description of the manufacturing operations, values, and photos of the items were submitted for our review. The finished goods to be imported are Toilet tissue, item 631717; Toilet tissue, item 6
The tariff classification of hospital tray liners from Germany
Styles TL-202-500, TL-203-500 and TL-204-500 are single-use tray liners of 100% cellulose creped paper, which come in several sizes and are used to line a tray of medical instruments during sterilization. The paper absorbs condensation and
The tariff classification of disposable incontinence underpads from China
Item# 45467 is a disposable underpad designed to lay on a bed or other flat surface underneath an incontinent person to absorb urine. The underpad is constructed of multiple layers, including what you describe as the “soaker layer” of tissu
Revocation of NY N243080 and NY N256859; Classification of disposable bibs, changing pads, and potty toppers.
The merchandise described in NY N243080 consists of three combination packs of disposable items packaged for retail sale. The packaging contains two separate compartments. The combination pack is folded in half at a seam and inserted into a
The tariff classification of CSR wraps from China
A product description and photos were provided for review. The central supply room wraps (CSR wraps), are single-use cellulosic fiber paper sheets, measuring 80 cm x 60 cm, which are universally used to wrap a wide range of medical devices,
The tariff classification of disposable incontinence underpads from China
00.96, Harmonized Tariff Schedule of the United States (HTSUS). Detailed specifications were submitted for our review. The product under consideration is a disposable underpad of Level 3 premium absorbency designed to lay on a bed or other
Other codes in heading 4818
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4818.10.00.00 from each major US trading partner.
Need to defend this classification?
TariffLens generates GRI reasoning, cites the right CBP rulings, and builds the audit trail you need for reasonable care.
Book a demo →