Chapter 48 covers all paper and paperboard products, including machine-made paper, handmade paper, pulp products, and specific paper products such as paper labels, filter paper, paper hygiene products, etc. This chapter does not include printed matter (Chapter 49) and hygiene products made of textile materials (Chapters 61/62). Paper medical masks, if mainly made of pulp, paper, or paperboard, are generally classified under this chapter. Heading 4818 includes sanitary towels, tampons, diapers, diaper liners and similar sanitary products, as well as articles of apparel and clothing accessories of any material. 'Articles of apparel and clothing accessories of any material' covers paper clothing, including paper medical masks, paper protective clothing, etc. However, note that if masks are made of textile materials, they are classified under Chapters 61/62. Code 481890 is a 6-digit subheading. The first 2 digits '48' represent Chapter 48: Paper and paperboard; articles of paper pulp, paper or paperboard. The 3rd-4th digits '18' represent Heading 4818: Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, articles of apparel and clothing accessories of any material. The 5th-6th digits '90' represent Subheading 481890: Other sanitary products or clothing accessories not elsewhere specified, i.e., other paper hygiene or clothing products besides specifically named items such as sanitary towels and diapers, such as paper medical masks, paper aprons, etc. Paper medical masks are mainly made of pulp or paperboard, are disposable sanitary products, and have the nature of clothing accessories (covering the mouth and nose), which conforms to the description of Heading 4818 'articles of apparel and clothing accessories of any material.' They are not classified under specific subheadings such as 4818.10 (sanitary towels) or 4818.20 (diapers), so they are classified under 4818.90. If made of textile materials, they should be classified under Chapters 61/62.

Product Name: Declare the commodity name, which should be specifically 'paper medical mask,' avoiding vague terms like 'mask' or 'paper product.' Material: Specify the main material composition, such as 'pulp,' 'paperboard,' 'non-woven paper,' etc., and indicate whether textile materials are contained. Use: Declare the specific use, such as 'medical protection,' 'disposable hygiene,' etc., to distinguish from ordinary masks. Brand: Declare the brand name; if no brand, fill in 'no brand.' Specifications and Model: Declare dimensions, layers, sterilization method, etc., such as '17.5cm×9.5cm, three layers, ethylene oxide sterilization.' Packaging: Declare the packaging form, such as 'individually packaged,' '50 pieces/box,' etc. Sterilized or Not: Declare whether sterilized; medical masks usually require sterilization. Customs declaration example: Product Name: Paper medical mask Material: Pulp (non-woven paper) Use: Medical protection Brand: Kangjian Specifications and Model: 17.5cm×9.5cm, three layers, ethylene oxide sterilization Packaging: 50 pieces/box Sterilized or Not: Yes HS Code: 4818900000 Mistaking non-woven fabric material as paper; non-woven fabric is actually a textile material and should be classified under Chapters 61/62. Ignoring 'medical' use, which may lead to classification under 4818.90 other or Chapter 63. Not declaring sterilization status, which may affect customs regulatory requirements for sanitary products.

The core basis for classification is the notes to Chapter 48 of the Import and Export Tariff and the text of Heading 4818. Paper medical masks are mainly made of pulp and paperboard, conforming to the description of 'articles of apparel and clothing accessories of any material.' Additionally, referring to the Explanatory Notes to the Tariff on 'articles of apparel and clothing accessories,' masks, as articles covering the mouth and nose, have the characteristics of clothing accessories. If the material is textile fiber (such as non-woven fabric), they are classified as textile products. 481810 Sanitary towels (paper): 481810 specifically refers to sanitary towels, while 481890 is for other sanitary products or clothing accessories; masks are not sanitary towels. 481820 Paper diapers: 481820 is for baby diapers and similar articles; masks have a different use and are not classified here. 630790 Other textile material masks: If masks are made of textile materials such as non-woven fabric, they should be classified under 630790, not 481890. 621010 Textile material clothing: 621010 is for clothing made of textile materials; paper masks do not apply. 482390 Other paper products: 482390 is for other paper products, but masks have sanitary and clothing accessory characteristics, so they are preferentially classified under 4818. Is the material paper or paperboard? Is it used for medical protection? Does it belong to clothing or clothing accessories? Has it been sterilized? Does it contain textile materials?

Is there a difference in HS code between paper medical masks and ordinary paper masks? If ordinary paper masks are also mainly made of paper materials and have a mask form, they are usually also classified under 481890. However, if ordinary masks are used for decoration or non-sanitary purposes, they may be classified under 482390. The key difference lies in use and material. How to determine whether a mask is paper or textile? Check the product ingredient label. If the main material is pulp or paperboard, it is paper; if it is textile fibers such as non-woven fabric or meltblown fabric, it is textile. Customs may require a material test report. What declaration elements are required for exporting paper medical masks? Need to declare product name, material, use, brand, specifications and model, packaging, sterilization status, etc. It is recommended to provide detailed specifications for accurate customs classification. How to check the tariff rate for 481890? You can visit the website of the General Administration of Customs of China or consult the latest Import and Export Tariff to determine the applicable rate based on origin and trade agreements. Rates may change; it is recommended to refer to the latest official data. Do paper medical masks require commodity inspection? Medical masks usually belong to medical devices and must comply with medical device regulatory requirements; a medical device registration certificate may be required. Customs will implement inspection and quarantine based on use and destination country requirements. If a mask contains a small amount of textile material, does it affect classification? If the textile material is only used for auxiliary parts such as ear loops or nose clips, and the main material is still paper, it does not affect classification under 481890. However, if the textile material constitutes the essential character, it may be classified under Chapters 61/62. For cross-border e-commerce retail export of paper medical masks, is the HS code also 481890? Yes, the classification principle is the same. However, cross-border e-commerce should note the personal use item value limits and the destination country's market access requirements for medical devices. How to distinguish between 481890 and 482390? 481890 specifically refers to sanitary products and clothing accessories, such as masks, paper aprons, etc.; 482390 is for other paper products, such as paper boxes, paper pads, etc. Masks, due to their sanitary and wearable characteristics, are preferentially classified under 481890.