Bamboo-pulp paper goods classification: mother rolls over 36 cm treated as stock paper (4803), smaller tissues as 4818 https://www.taxtmi.com/highlights?id=95112 Bamboo-origin paper goods made from bamboo pulp were held classifiable under Chapter 48 because "paper pulp" in that Chapter includes bamboo pulp (Heading 4706), as supported by HSN Explanatory Notes; consequently, classification turned on whether the goods were "stock" paper in qualifying roll/sheet dimensions (Heading 4803) or finished household/sanitary articles (Heading 4818) per Chapter Note 8 and HSN Notes, resulting in specified mother rolls in widths exceeding 36 cm being classified under 48030010, while napkins/tissues and smaller/finished formats were classified under 4818 subheadings (48181000/48182000/48183000); one reusable kitchen towel mother roll was left undecided for lack of technical literature. -AAR en-us Wed, 17 Dec 2025 15:46:48 +0530 Wed, 17 Dec 2025 15:46:48 +0530 TaxTMI RSS Generator Bamboo-pulp paper goods classification: mother rolls over 36 cm treated as stock paper (4803), smaller tissues as 4818 https://www.taxtmi.com/highlights?id=95112 Bamboo-origin paper goods made from bamboo pulp were held classifiable under Chapter 48 because "paper pulp" in that Chapter includes bamboo pulp (Heading 4706), as supported by HSN Explanatory Notes; consequently, classification turned on whether the goods were "stock" paper in qualifying roll/sheet dimensions (Heading 4803) or finished household/sanitary articles (Heading 4818) per Chapter Note 8 and HSN Notes, resulting in specified mother rolls in widths exceeding 36 cm being classified under 48030010, while napkins/tissues and smaller/finished formats were classified under 4818 subheadings (48181000/48182000/48183000); one reusable kitchen towel mother roll was left undecided for lack of technical literature. -AAR Highlights Customs Wed, 17 Dec 2025 15:46:48 +0530 https://www.taxtmi.com/highlights?id=95112