HTS chapter · section X
Chapter 47
Pulp, paper and paperboard
Chapter 47 of the Harmonized Tariff Schedule sits in section X (pulp, paper and paperboard). It has 7 headings and 21 eight-digit tariff lines.
Every one of its 21 tariff lines is duty-free at the general rate, so classification within the chapter affects statistics and Chapter 99 measures rather than the base duty.
The most finely divided heading is 4706 (pulps of fibers derived from recovered (waste and scrap) paper or paperboard or…), with 6 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
Its headings are 4701 (mechanical woodpulp), 4702 (chemical woodpulp, dissolving grades), 4703 (chemical woodpulp, soda or sulfate…), 4704 (chemical woodpulp, sulfite, other than…), 4705 (wood pulp obtained by a combination of…), 4706 (pulps of fibers derived from recovered…) and 4707 (recovered (waste and scrap) paper and…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 4701 | Mechanical woodpulp | 1 | 1 | duty-free |
| 4702 | Chemical woodpulp, dissolving grades | 1 | 1 | duty-free |
| 4703 | Chemical woodpulp, soda or sulfate, other than dissolving grades | 4 | 4 | duty-free |
| 4704 | Chemical woodpulp, sulfite, other than dissolving grades | 4 | 4 | duty-free |
| 4705 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | 1 | 1 | duty-free |
| 4706 | Pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | 6 | 6 | duty-free |
| 4707 | Recovered (waste and scrap) paper and paperboard | 4 | 4 | duty-free |