{
  "summary": "HS code 4803.00 covers 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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets. It sits in heading 48.03 (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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard). It is the only subheading of heading 48.03, so every good of the heading is classified here. National tariff lines under 4803.00 are live on border.bot for the United States (2 lines, also used by 1 other country).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS code",
      "value": "4803.00",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Covers",
      "value": "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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Heading",
      "value": "48.03: 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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/4803"
    },
    {
      "label": "Chapter",
      "value": "48: Paper and paperboard; articles of paper pulp, of paper or of paperboard",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/48"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Duty in the United States",
      "value": "See its 2 lines",
      "source": null,
      "url": "https://border.bot/countries/united-states/hs-codes/480300"
    }
  ],
  "faq": [
    {
      "question": "What does HS code 4803.00 cover?",
      "answer": "HS code 4803.00 covers 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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets."
    },
    {
      "question": "Which heading and chapter is HS code 4803.00 in?",
      "answer": "HS code 4803.00 is in heading 48.03 (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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard)."
    },
    {
      "question": "Where are goods of heading 48.03 classified when 4803.00 doesn’t fit?",
      "answer": "4803.00 is the only subheading of heading 48.03, so every good of the heading is classified there."
    },
    {
      "question": "Which countries’ tariffs list national lines under HS code 4803.00?",
      "answer": "National tariff lines under 4803.00 are live on border.bot for the United States (2 lines, also used by 1 other country)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 4803.00 covers 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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets.",
        "The legal text of the subheading is “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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "It is the only subheading of heading 48.03, so every good of the heading is classified here."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "4803.00 is a six-digit subheading. Its first two digits, 48, are the chapter; the first four, 4803, are heading 48.03; the last two, 00, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 4803.00 are live on border.bot for the United States (2 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "hs-subheading",
    "edition": "HS2022",
    "chapter": {
      "code": "48",
      "description": "Paper and paperboard; articles of paper pulp, of paper or of paperboard"
    },
    "heading": {
      "code": "4803",
      "description": "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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets"
    },
    "subheading": {
      "code": "480300",
      "description": "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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets",
      "levels": [
        "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 fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets"
      ],
      "english": null,
      "keywords": []
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      "code": "480269",
      "description": "Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: Other",
      "indexable": true
    },
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      "code": "480411",
      "description": "Kraftliner: Unbleached",
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      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 2,
        "members": 1
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        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 2,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-11T06:04:17.693Z",
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  "code": "480300",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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}