Analysis
HTS 4706.10.00 covers cotton linters pulp under heading 4706 (pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 100% of the 21 tariff lines in chapter 47. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 322110 (Pulp Mills), an industry of 35 US establishments employing 9,609 people. That is the industry code a US manufacturer of the same product would normally use.
All 5 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4706.20.00 | Pulps of fibers derived from recovered (waste and scrap) paper or paperboard | Free |
| 4706.30.00 | Pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material: other, of bamboo | Free |
| 4706.91.00 | Other: mechanical | Free |
| 4706.92.01 | Other: chemical | Free |
| 4706.93.01 | Obtained by a combination of mechanical and chemical processes | Free |