Chapter 47
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Section X — Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof · 7 headings · 21 subheadings
Duty in chapter 47 at a glance
Counted across the 31 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.
- Duty-free lines
- 31 of 31 stating a rate
- Ad valorem range
- No percentage rates in this chapter
Legal notes
Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; statistical notes are US reporting rules and are not classification law.
Chapter 47 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. For the purposes of heading 4702, the expression "chemical wood pulp, dissolving grades" means chemical woodpulp having by weight an insoluble fraction of 92 percent or more for soda or sulfate woodpulp or of 88 percent or more for sulfite woodpulp after one hour in a caustic soda solution containing 18 percent sodium hydroxide (NaOH) at 20°C, and for sulfite woodpulp an ash content that does not exceed 0.15 percent by weight.
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Headings in chapter 47
4703 Chemical woodpulp, soda or sulfate, other than dissolving grades
4704 Chemical woodpulp, sulfite, other than dissolving grades
4706 Pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
4707 Recovered (waste and scrap) paper and paperboard
Other chapters
Common questions
What does HS chapter 47 cover?
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. It contains 7 headings and 21 six-digit subheadings, and sits in Section X (pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof).
Are chapter 47's notes legally binding?
This chapter carries 1 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading.