Analysis
Heading 4707 of the Harmonized Tariff Schedule covers recovered (waste and scrap) paper and paperboard. 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 4707.10 (unnamed, 1 line), 4707.20 (unnamed, 1 line), 4707.30 (unnamed, 1 line) and 4707.90 (unnamed, 1 line).
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 |
|---|---|---|
| 4707.10.00 | Unbleached kraft paper or paperboard or corrugated paper or paperboard | Free |
| 4707.20.00 | Recovered (waste and scrap) paper and paperboard: other paper or paperboard, made mainly of bleached chemical pulp, not colored in the mass | Free |
| 4707.30.00 | Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | Free |
| 4707.90.00 | Recovered (waste and scrap) paper and paperboard: other, including unsorted waste and scrap | Free |