# HS code 4803.00: 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

> 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).

Source: https://border.bot/hs-codes/480300
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 48](https://border.bot/hs-codes/48) / [48.03](https://border.bot/hs-codes/4803) / [4803.00](https://border.bot/hs-codes/480300)

## Key facts

- 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
- 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](https://border.bot/hs-codes/4803)
- Chapter: [48: Paper and paperboard; articles of paper pulp, of paper or of paperboard](https://border.bot/hs-codes/48)
- Edition: HS2022
- Duty in the United States: [See its 2 lines](https://border.bot/countries/united-states/hs-codes/480300)

## What this code covers

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.

## What it doesn’t cover

It is the only subheading of heading 48.03, so every good of the heading is classified here.

## How it is structured

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.

- Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
- 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
- Subheading 4803.00: 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 other countries

National tariff lines under 4803.00 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/480300): 2 lines, used by 1 other country

- Previous subheading: [4802.69](https://border.bot/hs-codes/480269) 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
- Next subheading: [4804.11](https://border.bot/hs-codes/480411) Kraftliner: Unbleached

## Frequently asked questions

### What does HS code 4803.00 cover?

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.

### Which heading and chapter is HS code 4803.00 in?

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).

### Where are goods of heading 48.03 classified when 4803.00 doesn’t fit?

4803.00 is the only subheading of heading 48.03, so every good of the heading is classified there.

### Which countries’ tariffs list national lines under HS code 4803.00?

National tariff lines under 4803.00 are live on border.bot for the United States (2 lines, also used by 1 other country).

## Sources and updates

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.

Machine-readable: https://border.bot/hs-codes/480300.json