Analysis
Heading 4703 of the Harmonized Tariff Schedule covers chemical woodpulp, soda or sulfate, other than dissolving grades. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 4703.11 (unnamed, 1 line), 4703.19 (unnamed, 1 line), 4703.21 (unnamed, 1 line) and 4703.29 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Pulp Mills (322110). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of duty-free sits at the 50th percentile of the headings in chapter 47.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4703.11.00 | Unbleached: coniferous | Free |
| 4703.19.00 | Unbleached: nonconiferous | Free |
| 4703.21.00 | Semibleached or bleached: coniferous | Free |
| 4703.29.00 | Semibleached or bleached: nonconiferous | Free |