Pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
6 declarable lines
Heading 4706 covers pulps made from recovered (waste and scrap) paper or paperboard, and from other fibrous cellulosic material such as cotton linters, bamboo, or textile fibers. It does not cover pulp made from virgin wood, which falls in other chapter 47 headings. The heading splits first by fiber source (cotton linters, recovered paper, bamboo, other) and then, within other, by production process: mechanical, chemical, or a combination of the two.
Products in this heading
- Cotton linters pulp sold to paper and specialty fiber mills
- Deinked pulp made from recovered newspaper and magazines
- Pulp made from recovered corrugated containerboard
- Bamboo pulp for papermaking
- Mechanical pulp produced from recovered paper stock
- Chemical pulp made from recovered paper or other cellulosic fiber
- Pulp from recovered office paper (sorted white ledger)
- Pulp made from cellulosic textile waste such as cotton scrap
How to choose the right subheading
- Fiber source: cotton linters, recovered paper or paperboard, bamboo, or another fibrous cellulosic material
- Whether the fiber comes from virgin wood, which takes the goods out of heading 4706
- Production process for other cellulosic pulps: mechanical, chemical, or a combination of both
- Whether the item is still a pulp or has already been formed into paper or paperboard
- Whether the item is scrap paper being sold as waste rather than a processed pulp
Often confused with
- Heading 4703Chemical woodpulp, soda or sulfate, made from virgin wood
Wood is the fiber source, so it is not covered by 4706.
- Heading 4704Chemical woodpulp, sulfite, made from virgin wood
Virgin wood pulp is classified in its own heading.
- Heading 4707Recovered (waste and scrap) paper and paperboard
Balers and scrap paper are the raw material, not a processed pulp.
- Mechanical woodpulp made from virgin wood chips
Mechanical process alone does not put it in 4706 unless the fiber is recovered or non-wood cellulosic.
- Newsprint paper in rolls, made from the pulp
Once formed into paper it is a chapter 48 article, not a pulp.
Frequently asked questions
What is the HTS code for pulp made from recovered corrugated boxes?
Pulp of fibers derived from recovered (waste and scrap) paper or paperboard is classified under 4706.20.00.00, with a general (MFN) rate of Free.
What is the duty on bamboo pulp?
Bamboo pulp falls under 4706.30.00.00. The general (MFN) rate is Free.
How do I classify a cellulosic pulp made by a combination of mechanical and chemical processes?
If it is not cotton linters, recovered paper, or bamboo, it goes under 4706.93.01.00 at a general (MFN) rate of Free. Pulp made only mechanically goes under 4706.91.00.00 and pulp made only chemically goes under 4706.92.01.00, both also Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.