Heading 4803 covers the unconverted base stock — rolls or sheets of cellulose wadding or creped tissue above a specified width — before it is cut, folded, or packaged into consumer products. Finished toilet paper rolls, facial tissue boxes, and paper towels in retail form are classified in a different heading within Chapter 48. The key distinction is whether the product has been further worked beyond the base-stock stage.

Antidumping and countervailing duty orders have been applied to certain tissue-related products from specific countries in the past. Importers should verify the current status of any orders at the specific HTS line and country-of-origin level with CBP and the Department of Commerce before importing, as coverage and rates can change.