Surface-Decorated Napkin Stock
Surface-decorated napkin stock, lightly surface-coloured and decorated paper rolls for household napkin production, with patterns subsidiary to the primary use. It is unconverted stock, classifiable under tariff item 4803.00.00 as similar paper for sanitary purposes.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | +50.0% | 50% |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the napkin stock is cut and folded into finished paper napkins
Finished napkins are classified in heading 48.18.
If the printed motifs become the primary feature of the product
Chapter note 12 sends such printed goods to Chapter 49.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the decoration is subsidiary to the primary use as stock, as per Chapter note 12, to avoid reclassification to Chapter 49
• Keep rolls wider than 36 cm and document the unconverted state for CBSA
Related Products under Tariff item 4803.00.00
Absorbent Cellulose Wadding Sheets
Perforated sheets of absorbent cellulose wadding used as a base material for manufacturing baby wipes and medical dressings for household sanitary applications. The product is a web of cellulose fibres that has been perforated, which is explicitly covered under tariff item 4803.00.00.
Baby Wipe Substrate Roll
Crinkled, high-absorbency paper stock in jumbo rolls for dry baby wipe substrates, used in household sanitary care. The product is crinkled and in roll form, which is explicitly covered under tariff item 4803.00.00, and it is not yet impregnated.
Cellulose Wadding Sanitary Roll
Loose webs of cellulose fibers, creped into wadding rolls for sanitary pads or diapers, highly absorbent. The product is creped and in roll form, which is explicitly covered under tariff item 4803.00.00, and it is intended for household sanitary uses.
Creped Cellulose Wadding Rolls
Rolls of creped cellulose wadding used as base stock for household sanitary products such as diapers and feminine hygiene pads. The creping process is explicitly mentioned in the tariff item, and the product is in roll form, making it eligible for classification under 4803.00.00.
Creped Toilet Tissue Stock
Unconverted creped paper stock in rolls, specifically designed for manufacturing toilet tissue, weighing around 18-22 g/m² with high absorbency. The product is creped and in roll form, which is explicitly covered under tariff item 4803.00.00 as toilet tissue stock.
Crinkled Cellulose Wadding for Diapers
Crinkled cellulose wadding in sheets serving as an absorbent core in disposable diapers for household sanitary needs. The crinkled texture is a form of creping, which is explicitly included in the tariff item, and the product is in sheet form for sanitary use.