CLA-2-48:OT:RR:NC:N5:130
Daniel Nava
Job Supply Inc.
1820 N Corporate Lakes Blvd
Weston, FL 33326
RE: The tariff classification of toilet paper from Turkey
Dear Mr. Nava:
In your letter dated August 9, 2025, you requested a tariff classification ruling. A detailed description and
photo of the items were submitted for our review.
The product under consideration is Selpak Comfort Toilet Paper, packaged as 12 rolls per pack, with 150
sheets per roll. The toilet paper made with 100% virgin pulp, embossed, three-ply, perforated, and rolled on a
cardboard core. The finished product is packaged in plastic and further packed in cartons for shipping. The
toilet paper is intended for use in hotels, restaurants, office buildings, and other commercial or institutional
facilities, and is not intended for direct retail sale to individual consumers.
The applicable subheading for the toilet paper will be 4818.10.0000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for 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: Toilet paper. The general rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Turkey will be
subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.02.64, in addition to subheading
4818.10.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division