4818 - Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers:

Heading 4818 encompasses a range of disposable paper products designed for household, sanitary, and certain specialized uses. This classification specifically includes toilet paper and similar paper products, as well as cellulose wadding and webs of cellulose fibers, provided they are presented in rolls not exceeding 36 cm in width or are cut to specific sizes or shapes. Beyond these core paper products, this heading also covers finished articles made from paper pulp, paper, cellulose wadding, or webs of cellulose fibers, such as handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, and even certain articles of apparel and clothing accessories intended for single use.

Distinguishing heading 4818 from its sibling categories requires a focus on the material and intended end-use. While other headings within Chapter 48 might cover paper and paperboard in more general forms, such as rolls of newsprint or printing paper, or more durable paper products like corrugated board, heading 4818 is specifically reserved for lighter weight, often disposable, paper goods used for personal hygiene, cleaning, or serving purposes. The material composition is critical; it must be paper pulp, paper, cellulose wadding, or webs of cellulose fibers.

The subcategories within heading 4818 further delineate the specific types of products classified. 4818.10.00.00 focuses solely on toilet paper. 4818.20.00 covers essential personal care items like handkerchiefs, cleansing or facial tissues, and towels. Tablecloths and table napkins fall under 4818.30.00.00, indicating their use in dining settings. Finally, 4818.50.00 and 4818.90.00 capture less common but still relevant items, including disposable apparel and clothing accessories, and a residual category for "other" articles that meet the criteria of the heading but do not fit neatly into the preceding subdivisions.