4803.00 - Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets:

Heading 4803.00 encompasses a specific range of paper products designed for household and sanitary applications. This includes items commonly known as toilet paper, facial tissues, paper towels, and napkins, as well as the raw materials used in their production, such as cellulose wadding and webs of cellulose fibers. The key characteristic is their intended use for hygienic purposes in domestic or institutional settings. The heading further specifies that these papers can undergo various treatments, including creping, crinkling, embossing, perforation, surface coloring, decoration, or printing, and are typically supplied in rolls or sheets.

Distinguishing 4803.00 from its sibling categories, particularly within Chapter 48, is crucial. While other headings in Chapter 48 may cover various types of paper and paperboard (e.g., printing paper, packaging paper, or paperboard for construction), 4803.00 is specifically delimited by the *intended household or sanitary purpose* of the paper and its cellulosic fiber composition. It does not extend to papers primarily designed for industrial, artistic, or writing purposes, nor to more specialized paper products not fitting the described household/sanitary use.

Within heading 4803.00, further subdivision is provided to differentiate between cellulose wadding and other qualifying products. Subheading 4803.00.20.00 specifically captures "Cellulose wadding," which refers to a soft, bulky material made from cellulose fibers, often used for its absorbent properties in sanitary products. Subheading 4803.00.40.00, "Other," is a residual category for all other paper and webs of cellulose fibers that meet the description of 4803.00 but are not classified as cellulose wadding, effectively covering the finished products like toilet tissue, facial tissue, and paper towel stock.