Toilet, Facial Tissue, Towel & Napkin Stock Paper; Cellulose Wadding, Rolls or Sheets

Heading 4803 covers the base stock — jumbo rolls or large sheets of creped or uncreped cellulose wadding — before it is converted into finished consumer products such as toilet paper, facial tissue, or paper towels. Finished, consumer-ready tissue products are classified elsewhere in Chapter 48 (typically under 4818). The distinction matters because the two categories carry different duty rates and may face different trade-remedy exposure.

Tissue and related paper products have been subject to antidumping and countervailing duty investigations involving certain countries. Importers should check the current scope of any active orders with CBP and the International Trade Commission before sourcing, as the scope of such orders can extend to unconverted stock if it is within the product description. A licensed customs broker can assist in confirming whether a specific grade and origin combination is covered.