# HS code 4818.90: Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 fibres

> HS code 4818.90 covers toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 fibres, other than those classified in 4818.10, 4818.20, 4818.30 and 4818.50. It sits in heading 48.18 (toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 fibres) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard). Other goods of heading 48.18 are classified under 4818.10 (toilet paper), 4818.20 (handkerchiefs, cleansing or facial tissues and towels), 4818.30 (tablecloths or serviettes) and 4818.50 (articles of apparel and clothing accessories). National tariff lines under 4818.90 are live on border.bot for the United States (2 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/481890
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 48](https://border.bot/hs-codes/48) / [48.18](https://border.bot/hs-codes/4818) / [4818.90](https://border.bot/hs-codes/481890)

## Key facts

- HS code: 4818.90
- Covers: Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 fibres
- Heading: [48.18: Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 fibres](https://border.bot/hs-codes/4818)
- 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/481890)

## What this code covers

HS code 4818.90 covers toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 fibres, other than those classified in 4818.10, 4818.20, 4818.30 and 4818.50.

The legal text of the subheading is “Other”, in HS2022.

## What it doesn’t cover

Other goods of heading 48.18 are classified under 4818.10 (toilet paper), 4818.20 (handkerchiefs, cleansing or facial tissues and towels), 4818.30 (tablecloths or serviettes) and 4818.50 (articles of apparel and clothing accessories).

- [4818.10](https://border.bot/hs-codes/481810) Toilet paper
- [4818.20](https://border.bot/hs-codes/481820) Handkerchiefs, cleansing or facial tissues and towels
- [4818.30](https://border.bot/hs-codes/481830) Tablecloths and serviettes
- [4818.50](https://border.bot/hs-codes/481850) Articles of apparel and clothing accessories

## How it is structured

4818.90 is a six-digit subheading. Its first two digits, 48, are the chapter; the first four, 4818, are heading 48.18; the last two, 90, 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 48.18: Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 fibres
- Subheading 4818.90: Other

## In other countries

National tariff lines under 4818.90 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/481890): 2 lines, used by 1 other country

- Previous subheading: [4818.50](https://border.bot/hs-codes/481850) Articles of apparel and clothing accessories
- Next subheading: [4819.10](https://border.bot/hs-codes/481910) Cartons, boxes and cases, of corrugated paper or paperboard

## Frequently asked questions

### What does HS code 4818.90 cover?

HS code 4818.90 covers toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 fibres, other than those classified in 4818.10, 4818.20, 4818.30 and 4818.50.

### Which heading and chapter is HS code 4818.90 in?

HS code 4818.90 is in heading 48.18 (toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, 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 fibres) in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard).

### Where are goods of heading 48.18 classified when 4818.90 doesn’t fit?

Other goods of heading 48.18 are classified under 4818.10 (toilet paper), 4818.20 (handkerchiefs, cleansing or facial tissues and towels), 4818.30 (tablecloths or serviettes) and 4818.50 (articles of apparel and clothing accessories).

### Which countries’ tariffs list national lines under HS code 4818.90?

National tariff lines under 4818.90 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/481890.json