Paper or cellulose-based face masks for hygiene or hospital use fall under subheading 481890, which covers miscellaneous household and hospital articles of paper, pulp, or wadding. Masks made primarily of nonwoven textile materials are classified in the nonwovens or technical textiles headings rather than here.

Paper or cellulose-based apparel and clothing accessories — such as disposable coveralls or surgical gowns made from paper or cellulose wadding — are classified under 481850. Apparel made from textile nonwovens or woven fabrics is classified in the apparel chapters based on fiber composition and construction, even if the garment is disposable. The substrate material is the governing criterion.