HSChapter 48
U.S. imports of paper handkerchiefs, facial tissues & paper towels (HS 481820) totaled $52.4M in April 2026, traded with 42 countries.
Importers of Paper Handkerchiefs, Facial Tissues & Paper Towels paid $1.6M in duties in April 2026 โ an effective duty rate of 14% on $11.3M in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: April 2026 dataFacial tissues, paper handkerchiefs, and paper towels made from paper pulp, cellulose wadding, or webs of cellulose fibers are split at the 10-digit level between towels (4818200020) and handkerchiefs and cleansing/facial tissues (4818200040), a distinction that matters for statistical reporting and any applicable trade-remedy exposure. Canada and Mexico lead US imports under this heading, supported by proximity and integrated converting capacity, while Indonesia, China, and Vietnam are significant additional sources. Products sourced from China may be subject to Section 301 tariffs, so verifying current list coverage against the specific 10-digit line is a routine compliance step for importers.
AI-written summary of the official U.S. Census Bureau trade figures on this page โ verify before relying on it.
Both fall within heading 481820, but the US schedule separates them at the 10-digit level: towels are reported under 4818200020, while handkerchiefs and cleansing or facial tissues fall under 4818200040. The key distinction is the product's intended use and physical form โ towels are typically larger and more absorbent, while facial tissues are softer and designed for facial or personal hygiene use.
Yes โ toilet paper (481810) and paper towels (481820) are separate HS headings, and misclassification can result in incorrect duty payment, CBP penalties, or post-entry audits. The distinction generally turns on the product's intended sanitary use and physical characteristics. Consulting a licensed customs broker before entry is advisable when product specifications overlap.
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Monthly import values over time
HS10 import codes under this HS6 parent. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Duty Collected |
|---|---|---|---|---|
| 4818200020 | TOWELS OF PAPER PULP/PAPER/CELLULOSE WADDING/WEBS | $35.5M | 13.92% | $830K |
| 4818200040 | HANDKERCHIEFS & CLEANSING/FACIAL TISSUES PAPER ETC | $16.9M | 14.45% | $765K |
TOWELS OF PAPER PULP/PAPER/CELLULOSE WADDING/WEBS
HANDKERCHIEFS & CLEANSING/FACIAL TISSUES PAPER ETC
HS10 export codes under this HS6 parent. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 4818200020 | TOWELS OF PAPER PULP/PAPER/CELLULOSE WADDING/WEBS | $32.2M |
| 4818200040 | HANDKERCHIEFS & CLEANSING/FACIAL TISSUES PAPER ETC | $2.9M |
TOWELS OF PAPER PULP/PAPER/CELLULOSE WADDING/WEBS
11.1M kg
HANDKERCHIEFS & CLEANSING/FACIAL TISSUES PAPER ETC
1.4M kg
SACKS AND BAGS NESOI, INCL CONES, OF PAPER ETC,
HS 481940
FOLDING CARTONS, BOXES ETC, NONCOR PAPER & PAPERBD
HS 481920
CARTONS, BOXES & CASES CORRUGATED PAPER & PAPERBD
HS 481910
PAPER & PAPERBOARD, UNCOATED, >10% MECH.FIB.,ROLLS
HS 480261
TRAYS, DISHES, PLATES, CUPS,ETC,OF PAPER/BOARD,NES
HS 482369
REGISTERS/ACCT BKS/NOTEBKS/LETTER PAD ETC PPR/PBRD
HS 482010
| State | Imports | Exports | Balance |
|---|---|---|---|
| Wisconsin | $1.9M | $10.0M | +$8.1M |
| Pennsylvania | $2.1M | $7.6M | +$5.5M |
| New York | $4.1M | $5.0M | +$865K |
| Port | Imports | Exports | Balance |
|---|---|---|---|
| PORT HURON, MI | $10.5M | $5.3M | -$5.2M |
| BUFFALO-NIAGARA FALLS, NY | $4.9M | $8.5M | +$3.6M |
| CHAMPLAIN-ROUSES POINT, NY | $6.4M | $1.2M | -$5.3M |