Chapter 47
Pulp of Wood
By TariffCenter Research Team · Updated 2026-04-09 · Source: USITC Harmonized Tariff Schedule
At a glance
Chapter 47 contains 35 HTS lines covering pulp of wood. General U.S. duty rates: Free. Section 301 surcharges apply on selected lines for imports from China. Reciprocal tariffs apply following the February 2026 SCOTUS ruling.
4701 — Mechanical woodpulp
#Heading 4701 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 4701.00.00.00 | Mechanical woodpulp | Free | 301: 25%S122: 10% |
4702 — Chemical woodpulp, dissolving grades
#Heading 4702 contains 3 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
4702.00.00
Chemical woodpulp, dissolving grades
Free
4702.00.00.20
Sulfite
Free
4702.00.00.40
Sulfate or soda
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 4702.00.00 | Chemical woodpulp, dissolving grades | Free | 301: 25%S122: 10% |
| 4702.00.00.20 | Sulfite | Free | 301: 25%S122: 10% |
| 4702.00.00.40 | Sulfate or soda | Free | 301: 25%S122: 10% |
4703 — Chemical woodpulp, soda or sulfate, other than dissolving grades
#Heading 4703 contains 9 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
4703
Chemical woodpulp, soda or sulfate, other than dissolving grades:
Free
4703.11.00.00
Coniferous
Free
4703.19.00.00
Nonconiferous
Free
4703.21.00
Coniferous
Free
4703.21.00.20
Semibleached
Free
4703.21.00.40
Bleached
Free
4703.29.00
Nonconiferous
Free
4703.29.00.20
Semibleached
Free
4703.29.00.40
Bleached
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 4703 | Chemical woodpulp, soda or sulfate, other than dissolving grades: | Free | 301: 25%S122: 10% |
| 4703.11.00.00 | Coniferous | Free | 301: 25%S122: 10% |
| 4703.19.00.00 | Nonconiferous | Free | 301: 25%S122: 10% |
| 4703.21.00 | Coniferous | Free | 301: 25%S122: 10% |
| 4703.21.00.20 | Semibleached | Free | 301: 25%S122: 10% |
| 4703.21.00.40 | Bleached | Free | 301: 25%S122: 10% |
| 4703.29.00 | Nonconiferous | Free | 301: 25%S122: 10% |
| 4703.29.00.20 | Semibleached | Free | 301: 25%S122: 10% |
| 4703.29.00.40 | Bleached | Free | 301: 25%S122: 10% |
4704 — Chemical woodpulp, sulfite, other than dissolving grades
#Heading 4704 contains 5 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
4704
Chemical woodpulp, sulfite, other than dissolving grades:
Free
4704.11.00.00
Coniferous
Free
4704.19.00.00
Nonconiferous
Free
4704.21.00.00
Coniferous
Free
4704.29.00.00
Nonconiferous
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 4704 | Chemical woodpulp, sulfite, other than dissolving grades: | Free | 301: 25%S122: 10% |
| 4704.11.00.00 | Coniferous | Free | 301: 25%S122: 10% |
| 4704.19.00.00 | Nonconiferous | Free | 301: 25%S122: 10% |
| 4704.21.00.00 | Coniferous | Free | 301: 25%S122: 10% |
| 4704.29.00.00 | Nonconiferous | Free | 301: 25%S122: 10% |
4705 — Wood pulp obtained by a combination of mechanical and chemical pulping processes
#Heading 4705 contains 1 HTS line. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 4705.00.00.00 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | Free | 301: 25%S122: 10% |
4706 — Pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
#Heading 4706 contains 7 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
4706
Pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material:
Free
4706.10.00.00
Cotton linters pulp
Free
4706.20.00.00
Pulps of fibers derived from recovered (waste and scrap) paper or paperboard
Free
4706.30.00.00
Other, of bamboo
Free
4706.91.00.00
Mechanical
Free
4706.92.01.00
Chemical
Free
4706.93.01.00
Obtained by a combination of mechanical and chemical processes
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 4706 | Pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material: | Free | 301: 25%S122: 10% |
| 4706.10.00.00 | Cotton linters pulp | Free | 301: 25%S122: 10% |
| 4706.20.00.00 | Pulps of fibers derived from recovered (waste and scrap) paper or paperboard | Free | 301: 25%S122: 10% |
| 4706.30.00.00 | Other, of bamboo | Free | 301: 25%S122: 10% |
| 4706.91.00.00 | Mechanical | Free | 301: 25%S122: 10% |
| 4706.92.01.00 | Chemical | Free | 301: 25%S122: 10% |
| 4706.93.01.00 | Obtained by a combination of mechanical and chemical processes | Free | 301: 25%S122: 10% |
4707 — Recovered (waste and scrap) paper and paperboard
#Heading 4707 contains 9 HTS lines. General U.S. duty rates: Free. Section 301 surcharges (7.5%–100%) and Section 122 surcharge (15%) apply to selected lines.
4707
Recovered (waste and scrap) paper and paperboard:
Free
4707.10.00.00
Unbleached kraft paper or paperboard or corrugated paper or paperboard
Free
4707.20.00
Other paper or paperboard, made mainly of bleached chemical pulp, not colored in the mass
Free
4707.20.00.20
High-grade deinking paper and paperboard
Free
4707.20.00.40
Other
Free
4707.30.00
Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
Free
4707.30.00.20
Newsprint
Free
4707.30.00.40
Other
Free
4707.90.00.00
Other, including unsorted waste and scrap
Free
| HS Code | Description | General Rate | Special Rates |
|---|---|---|---|
| 4707 | Recovered (waste and scrap) paper and paperboard: | Free | 301: 25%S122: 10% |
| 4707.10.00.00 | Unbleached kraft paper or paperboard or corrugated paper or paperboard | Free | 301: 25%S122: 10% |
| 4707.20.00 | Other paper or paperboard, made mainly of bleached chemical pulp, not colored in the mass | Free | 301: 25%S122: 10% |
| 4707.20.00.20 | High-grade deinking paper and paperboard | Free | 301: 25%S122: 10% |
| 4707.20.00.40 | Other | Free | 301: 25%S122: 10% |
| 4707.30.00 | Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | Free | 301: 25%S122: 10% |
| 4707.30.00.20 | Newsprint | Free | 301: 25%S122: 10% |
| 4707.30.00.40 | Other | Free | 301: 25%S122: 10% |
| 4707.90.00.00 | Other, including unsorted waste and scrap | Free | 301: 25%S122: 10% |
Frequently Asked Questions — Chapter 47
Sources & Methodology
- Base HTS rates: U.S. International Trade Commission — Harmonized Tariff Schedule (2025 edition, Chapter 47). “General rate” shows the min–max range across all 10-digit subheadings.
- Section 301 rates: Office of the U.S. Trade Representative — Section 301 action lists. Flags indicate HTS lines listed on USTR China 301 Lists 1–4B.
- Reciprocal tariffs: Based on the post-SCOTUS Section 122 framework (February 2026). See the TariffCenter Tariff Tracker for current program status.
- Verify before importing: U.S. Customs and Border Protection — Rulings Online or consult a licensed customs broker for binding classification rulings.
Glossary
- General rate (MFN rate)
- The base import duty applied to all World Trade Organization members under Most-Favored-Nation treatment. This is the standard rate shown in the General Rate column.
- Section 301 tariff (301: 7.5%–100%)
- An additional surcharge authorized under Section 301 of the Trade Act of 1974, imposed on selected imports from China. Rates vary by product list and category: Lists 1–3 at 25%, List 4A at 7.5%, with four-year review increases up to 100% on strategic sectors (EVs, semiconductors, solar, medical equipment). Applied on top of the MFN base rate.
- Section 122 surcharge (Sec. 122: 15%)
- A 15% global surcharge on all imports enacted under Section 122 authority after the February 2026 SCOTUS ruling struck down IEEPA-based reciprocal tariffs. USMCA-qualifying goods are exempt. Stacked on top of base and Section 301 rates.
- Section 232 tariff (S232)
- Tariffs on qualifying steel, aluminum, copper, and derivative products imposed under Section 232 of the Trade Expansion Act of 1962 on national security grounds. Rates now vary by product bucket and current Chapter 99 treatment.
- hts_special / Special rates
- Preferential duty rates available to imports from countries with Free Trade Agreements or other special trade programs with the U.S. Country codes: AU (Australia), BH (Bahrain), CA (Canada), CL (Chile), CO (Colombia), IL (Israel), JO (Jordan), KR (South Korea), MA (Morocco), MX (Mexico), OM (Oman), PA (Panama), PE (Peru), SG (Singapore). Free (AU,BH...) means duty-free treatment for those partners.