4818.10.00.00 - Toilet paper

This HTS category, 4818.10.00.00, specifically classifies toilet paper. Toilet paper, in this context, refers to paper in rolls or cut sheets, manufactured from wood pulp or other fibrous cellulosic materials, intended for household or sanitary use. The key defining characteristics include its purpose for hygiene and its typical presentation in rolls with a width not exceeding 36 cm, or as cut pieces.

It is crucial to distinguish this classification from its siblings. While all fall under the broader heading of sanitary and household articles of paper, 4818.10.00.00 is exclusively for toilet paper. Sibling categories such as 4818.20.00 cover facial tissues, cleansing tissues, and towels, which, though sanitary, have distinct forms and uses. Similarly, 4818.30.00.00 pertains to tablecloths and napkins, and 4818.50.00 includes apparel and clothing accessories made from these materials, each having specific applications and physical attributes that set them apart.

As this HTS code represents a leaf node, there are no further subcategories. Classification within 4818.10.00.00 is determined by the product's intended end-use as toilet paper and its typical form factor. Any products that do not meet these criteria, even if made from similar cellulosic materials, would be classified under a different subheading within Chapter 48 or a different chapter entirely.