The tariff classification of paper rolls from China

N361879
June 22, 2026
CLA-2-48:OT:RR:NC:N4:434
CATEGORY: Classification
TARIFF NO.: 4803.00.4000
Tram Luong Hankyu Hanshin Express (USA) Inc 1561 Beachey Place Carson, CA 90746 RE: The tariff classification of paper rolls from China Dear Ms. Luong: In your letter dated May 28, 2026, you requested a tariff classification ruling on behalf of your client, Iris USA Inc. Product information and a photo were submitted for our review. The product under consideration is described as absorbent paper in jumbo roll form. The paper rolls are manufactured from 100% virgin wood pulp through a conventional papermaking process. The finished absorbent paper is uncoated, white, lightweight, with a thin sheet structure. The rolls will be imported in different widths: Item No. 700035 measures 480 mm, Item No. 70039 measure 520 mm, Item No. 700040 measures 600 mm, and Item No. 700041 measures 650mm, each with a basis weight of 13 grams per square meter. You indicate the absorbent paper rolls are used as raw materials in the manufacture of adult and pet care pads. However, it does not contain superabsorbent polymers (SAP) and is not intended to function as the primary absorbent core. The applicable subheading for the absorbent paper rolls will be 4803.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: Other. The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the

classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Susana Li at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division