4818.30.00.00 - Tablecloths and table napkins 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS code 4818.30.00.00 specifically classifies tablecloths and table napkins made from paper pulp, paper, or cellulose wadding/webs of cellulose fibers. These items are designed for use in dining settings, providing a disposable or single-use alternative to textile coverings. The key defining characteristic for this category is their intended function as part of table settings, rather than for general cleaning or personal hygiene.
This classification is distinct from its sibling categories within heading 4818. For instance, 4818.20.00 covers handkerchiefs, cleansing tissues, and towels, which are generally smaller and intended for personal use or drying. Similarly, 4818.10.00.00 is reserved for toilet paper, a product with a very specific sanitary purpose and manufacturing format. While all these items share the common material base of paper or cellulose fibers and are intended for household or sanitary use, their distinct functions and forms differentiate them for tariff purposes.
As a leaf node in the HTS database, 4818.30.00.00 does not have further subcategories. Therefore, classification within this code relies solely on the accurate identification of the product as a tablecloth or table napkin manufactured from the specified cellulosic materials and intended for table use. This implies that variations in size, print, or minor embellishments (provided they do not fundamentally alter the item's nature) would still fall under this specific classification as long as their primary identity remains as tablecloths or table napkins.