## Common ground
All options refer to toilet linen—fabric or material used for hygiene or cleaning in bathrooms.
## Options at a glance
**3924.90 – Plastic material**
- **Defining trait:** Made primarily from synthetic plastic, often non-woven and disposable.
- **Typical examples:** Plastic toilet seat covers, disposable wipes in plastic packaging.
- **Best fit when:** The product is rigid or flexible plastic, not absorbent, used once and discarded.
**4503.90 – Cork**
- **Defining trait:** Made from natural cork, typically used for cushioning or insulation, not hygiene.
- **Typical examples:** Cork toilet seat covers (rare), decorative bathroom inserts.
- **Best fit when:** The product is made of natural cork with minimal textile or paper use.
**4818.90 – Paper or paperboard**
- **Defining trait:** Made from paper, cardboard, or pulp; usually disposable and absorbent.
- **Typical examples:** Toilet paper, paper towels, facial tissues.
- **Best fit when:** The product is soft, absorbent, and designed for single-use cleaning.
**6302.60,6302.9X – Textile material**
- **Defining trait:** Made from woven or knitted fabric; reusable and washable.
- **Typical examples:** Towels, bath mats, washcloths, reusable toilet wipes.
- **Best fit when:** The product is durable, washable, and made of cotton, polyester, or similar fibers.
## Key differences
| Option | Material Type | Reusability | Absorbency | Primary Use |
|-------|----------------|--------------|------------|--------------|
| 3924.90 | Plastic | Disposable | Low | Barrier/cover |
| 4503.90 | Cork | Reusable | Medium | Cushioning/decoration |
| 4818.90 | Paper | Disposable | High | Cleaning/absorption |
| 6302.60,6302.9X | Textile | Reusable | High | Hygiene/cleaning |
## How to choose
- Is it made of plastic? → 3924.90
- Is it made of natural cork? → 4503.90
- Is it paper-based and disposable? → 4818.90
- Is it fabric, washable, and reusable? → 6302.60,6302.9X
## Overlaps & pitfalls
- A plastic-coated paper wipe might fit both 3924.90 and 4818.90; prioritize material: if plastic is the main component, use 3924.90.
- Cork or textile products with paper inserts may overlap; use the dominant material.
- "Toilet linen" can include reusable textiles (6302) or disposable paper (4818), so context matters.
- No option clearly prioritizes function over material—choose based on the **main material** of the product