4818.20.00.20 - Towels

This HTS category specifically covers "Towels" made from paper pulp, paper, cellulose wadding, or webs of cellulose fibers. These articles are designed for personal use, household tasks, or sanitary purposes. Examples include hand towels, bath towels, and other absorbent paper-based cloths intended for drying or cleaning. The key distinguishing feature for classification within this subcategory is the article's function as a towel.

While this category is at the same level as "Other" (4818.20.00.40), the primary distinction lies in the specific identification of the article as a towel. The "Other" category would encompass any remaining articles of paper pulp, paper, or cellulose fibers falling under the broader heading of handkerchiefs, cleansing tissues, and towels that do not fit the specific definition of a towel as understood in common trade parlance and for customs purposes.

As this node represents a leaf node in the HTS database, there are no further subcategories for "Towels." Therefore, classification within 4818.20.00.20 is based on the determination that the imported article is indeed a towel made from the specified cellulosic materials and is not a handkerchief or cleansing tissue. The material composition and intended use are paramount for accurate classification.