4706

Analysis

Heading 4706 of the Harmonized Tariff Schedule covers pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. It divides into 6 six-digit subheadings and 6 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.

Every one of its 6 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 4706.10 (unnamed, 1 line), 4706.20 (unnamed, 1 line), 4706.30 (unnamed, 1 line) and 4706.91 (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.