Paper Table Napkins
Paper table napkins are disposable napkins cut to size for household dining, made from paper pulp with high absorbency for sanitary purposes. They are classified under tariff item 4818.90.00 as other similar household articles explicitly listed, being cut to size for sanitary use.
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 |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the napkins are in rolls of a width not exceeding 36 cm
Tablecloths and serviettes in rolls are classified under this heading.
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 napkins are not printed with motifs that would shift classification to Chapter 49
• Verify the napkins are cut to size and not in rolls exceeding 36 cm in width
• Keep commercial invoices describing the napkins as disposable sanitary articles for household dining
Related Products under Tariff item 4818.90.00
Biodegradable Paper Allergy Face Masks
Biodegradable paper allergy face masks are eco-friendly masks made from 100% biodegradable paper pulp and cellulose fibers, contoured for allergy season sanitary protection in homes. They are cut to size and shape for covering the nose and mouth, qualifying as household sanitary articles of paper under tariff item 4818.90.00.
Cellulose Cleansing Tissues
Pre-cut square tissues made from cellulose wadding, used for personal cleansing such as makeup removal or baby care. These are explicitly listed as 'cleansing tissues' under tariff item 4818.90.00, which covers household or sanitary articles of paper pulp, cellulose wadding, or webs of cellulose fibres.
Cellulose Fiber Sanitary Face Masks
Cellulose fiber sanitary face masks are lightweight, breathable masks made from wet-laid cellulose non-woven webs, pleated and shaped for sanitary household use like pollen protection. They are cut to shape for covering the nose and mouth, fitting the definition of household sanitary articles of cellulose fibers under tariff item 4818.90.00.
Cellulose Sanitary Pads
Disposable menstrual pads made primarily from cellulose wadding fluff pulp, cut to shape for feminine hygiene. These are sanitary articles of paper pulp, falling under tariff item 4818.90.00 as 'other' household or sanitary articles.
Disposable Non-Woven Face Masks
Disposable non-woven face masks are single-use masks made from layers of non-woven cellulose fiber webs, designed for household or sanitary protection against droplets. They are cut to size and shape specifically for covering the nose and mouth, qualifying as household sanitary articles of paper under tariff item 4818.90.00.
Disposable Paper Aprons
Disposable paper aprons are sanitary aprons made from cellulose webs for household or hospital food prep, cut to shape with ties. They qualify as articles of apparel of paper under tariff item 4818.90.00, being cut to size and shape for sanitary use.