Section X · Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof
Chapter 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Chapter 47 of the Harmonized System has 7 four-digit headings, from 47.01 to 47.07. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 47
| Heading | Description |
|---|---|
| 47.01 | Mechanical wood pulp |
| 47.02 | Chemical wood pulp, dissolving grades |
| 47.03 | Chemical wood pulp, soda or sulphate, other than dissolving grades |
| 47.04 | Chemical wood pulp, sulphite, other than dissolving grades |
| 47.05 | Wood pulp obtained by a combination of mechanical and chemical pulping processes |
| 47.06 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material |
| 47.07 | Recovered (waste and scrap) paper or paperboard |
Classifying goods in chapter 47
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 47 in the UK Trade Tariff, the EU TARIC and the US HTS.