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GOODS ACROSS BORDERS

HS HEADING 4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

In plain English

This heading covers pulps made from fibers found in recovered paper or paperboard, as well as other fibrous cellulosic materials. The categories distinguish between pulp derived from waste paper, cotton linters, and bamboo. Other materials are further divided based on their production method, specifically whether they are processed mechanically, chemically, or through a combination of both techniques.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (6)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

4706.10

Pulp; cotton linters pulp

4706.20

Pulp; of fibres derived from recovered (waste and scrap) paper or paperboard

4706.30

Pulp; of bamboo

4706.91

Pulp; of fibrous cellulosic material, other than of bamboo or fibres derived from recovered (waste and scrap) paper or paperboard or from cotton linters pulp, mechanical

4706.92

Pulp; of fibrous cellulosic material, other than of bamboo or fibres derived from recovered (waste and scrap) paper or paperboard or from cotton linters pulp, chemical

4706.93

Pulp; of fibrous cellulosic material, other than of bamboo or fibres derived from recovered (waste and scrap) paper or paperboard or from cotton linters pulp, obtained by a combination of mechanical and chemical processes

Chapter 47 classification notes

Chapter 47 covers significant bulk commodity trade; environmental + sustainability certification (FSC, PEFC) increasingly important at destination.

Frequent misclassification in this chapter

Paper bags / packaging fall under Chapter 48 not 47.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 47

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog