# HS code 4706.10: Cotton linters pulp

> HS code 4706.10 covers cotton linters pulp. It sits in heading 47.06 (pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material) in chapter 47 (pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard). Other goods of heading 47.06 are classified under 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) or 1 other.

Source: https://staging.border.bot/hs-codes/470610
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) / [4706.10](https://staging.border.bot/hs-codes/470610)

## Key facts

- HS code: 4706.10
- Covers: Cotton linters pulp
- Heading: [47.06: Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material](https://staging.border.bot/hs-codes/4706)
- Chapter: [47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard](https://staging.border.bot/hs-codes/47)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 4706.10 covers cotton linters pulp.

The legal text of the subheading is “Cotton linters pulp”, in HS2022.

## What it doesn’t cover

Other goods of heading 47.06 are classified under 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) or 1 other.

- [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

## How it is structured

4706.10 is a six-digit subheading. Its first two digits, 47, are the chapter; the first four, 4706, are heading 47.06; the last two, 10, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
- Heading 47.06: Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
- Subheading 4706.10: Cotton linters pulp

## In other countries

No national tariff lines under 4706.10 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 4706.10 at six digits and add their own digits after it.

- Previous subheading: [4705.00](https://staging.border.bot/hs-codes/470500) Wood pulp obtained by a combination of mechanical and chemical pulping processes
- Next subheading: [4706.20](https://staging.border.bot/hs-codes/470620) Pulps of fibres derived from recovered (waste and scrap) paper or paperboard

## Frequently asked questions

### What does HS code 4706.10 cover?

HS code 4706.10 covers cotton linters pulp.

### Which heading and chapter is HS code 4706.10 in?

HS code 4706.10 is in heading 47.06 (pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material) in chapter 47 (pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard).

### Where are goods of heading 47.06 classified when 4706.10 doesn’t fit?

Other goods of heading 47.06 are classified under 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) or 1 other.

## 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/470610.json