# HS heading 47.06: Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

> HS heading 47.06 covers pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. It is in chapter 47 (pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard). It is split into 6 subheadings: 4706.10 (cotton linters pulp), 4706.20 (pulps of fibres derived from recovered (waste and scrap) paper or paperboard), 4706.30 (other, of bamboo), 4706.91 (other, mechanical), 4706.92 (other, chemical) and 4706.93 (other, obtained by a combination of mechanical and chemical processes).

Source: https://staging.border.bot/hs-codes/4706
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 47](https://staging.border.bot/hs-codes/47) / [47.06](https://staging.border.bot/hs-codes/4706)

## Key facts

- Heading: 47.06
- Description: Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
- Chapter: 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
- Subheadings: 6
- Edition: HS2022

## What this code covers

HS heading 47.06 covers pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.

It is split into 6 subheadings: 4706.10 (cotton linters pulp), 4706.20 (pulps of fibres derived from recovered (waste and scrap) paper or paperboard), 4706.30 (other, of bamboo), 4706.91 (other, mechanical), 4706.92 (other, chemical) and 4706.93 (other, obtained by a combination of mechanical and chemical processes).

- [4706.10](https://staging.border.bot/hs-codes/470610) Cotton linters pulp
- [4706.20](https://staging.border.bot/hs-codes/470620) Pulps of fibres derived from recovered (waste and scrap) paper or paperboard
- [4706.30](https://staging.border.bot/hs-codes/470630) Other, of bamboo
- [4706.91](https://staging.border.bot/hs-codes/470691) Other: Mechanical
- [4706.92](https://staging.border.bot/hs-codes/470692) Other: Chemical
- [4706.93](https://staging.border.bot/hs-codes/470693) Other: Obtained by a combination of mechanical and chemical processes

## What it doesn’t cover

Other goods of chapter 47 are classified in its other 6 headings, listed below.

- [47.01](https://staging.border.bot/hs-codes/4701) Mechanical wood pulp
- [47.02](https://staging.border.bot/hs-codes/4702) Chemical wood pulp, dissolving grades
- [47.03](https://staging.border.bot/hs-codes/4703) Chemical wood pulp, soda or sulphate, other than dissolving grades
- [47.04](https://staging.border.bot/hs-codes/4704) Chemical wood pulp, sulphite, other than dissolving grades
- [47.05](https://staging.border.bot/hs-codes/4705) Wood pulp obtained by a combination of mechanical and chemical pulping processes
- [47.07](https://staging.border.bot/hs-codes/4707) Recovered (waste and scrap) paper or paperboard

## How it is structured

Heading 47.06 is one of 7 headings in chapter 47. Its first two digits, 47, are the chapter; the next two, 06, number the heading within it. Its subheadings add two more digits (4706.10, 4706.20, 4706.30).

## In other countries

No national tariff lines under heading 47.06 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them.

- Previous heading: [47.05](https://staging.border.bot/hs-codes/4705) Wood pulp obtained by a combination of mechanical and chemical pulping processes
- Next heading: [47.07](https://staging.border.bot/hs-codes/4707) Recovered (waste and scrap) paper or paperboard

## Frequently asked questions

### What does HS heading 47.06 cover?

HS heading 47.06 covers pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.

### Which chapter is HS heading 47.06 in?

HS heading 47.06 is in chapter 47 (pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard).

### How many subheadings does HS heading 47.06 have?

HS heading 47.06 has 6 subheadings: 4706.10 (cotton linters pulp), 4706.20 (pulps of fibres derived from recovered (waste and scrap) paper or paperboard), 4706.30 (other, of bamboo), 4706.91 (other, mechanical), 4706.92 (other, chemical) and 4706.93 (other, obtained by a combination of mechanical and chemical processes).

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/4706.json