{
  "summary": "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. National tariff lines under 4706.10 are live on border.bot for the United States (1 line, also used by 1 other country).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS code",
      "value": "4706.10",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Covers",
      "value": "Cotton linters pulp",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Heading",
      "value": "47.06: Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/4706"
    },
    {
      "label": "Chapter",
      "value": "47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/47"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Duty in the United States",
      "value": "See its 1 line",
      "source": null,
      "url": "https://border.bot/countries/united-states/hs-codes/470610"
    }
  ],
  "faq": [
    {
      "question": "What does HS code 4706.10 cover?",
      "answer": "HS code 4706.10 covers cotton linters pulp."
    },
    {
      "question": "Which heading and chapter is HS code 4706.10 in?",
      "answer": "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)."
    },
    {
      "question": "Where are goods of heading 47.06 classified when 4706.10 doesn’t fit?",
      "answer": "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."
    },
    {
      "question": "Which countries’ tariffs list national lines under HS code 4706.10?",
      "answer": "National tariff lines under 4706.10 are live on border.bot for the United States (1 line, also used by 1 other country)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 4706.10 covers cotton linters pulp.",
        "The legal text of the subheading is “Cotton linters pulp”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "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."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 4706.10 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.",
        "This page was last updated on 11 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."
      ]
    }
  ],
  "data": {
    "type": "hs-subheading",
    "edition": "HS2022",
    "chapter": {
      "code": "47",
      "description": "Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard"
    },
    "heading": {
      "code": "4706",
      "description": "Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material"
    },
    "subheading": {
      "code": "470610",
      "description": "Cotton linters pulp",
      "levels": [
        "Cotton linters pulp"
      ],
      "english": null,
      "keywords": []
    },
    "siblings": [
      {
        "code": "470620",
        "description": "Pulps of fibres derived from recovered (waste and scrap) paper or paperboard"
      },
      {
        "code": "470630",
        "description": "Other, of bamboo"
      },
      {
        "code": "470691",
        "description": "Other: Mechanical"
      },
      {
        "code": "470692",
        "description": "Other: Chemical"
      },
      {
        "code": "470693",
        "description": "Other: Obtained by a combination of mechanical and chemical processes"
      }
    ],
    "related": [],
    "previous": {
      "code": "470500",
      "description": "Wood pulp obtained by a combination of mechanical and chemical pulping processes",
      "indexable": true
    },
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      "code": "470620",
      "description": "Pulps of fibres derived from recovered (waste and scrap) paper or paperboard",
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    "schedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 1,
        "members": 1
      }
    ],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 2,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-11T06:04:17.693Z",
        "origin": "upload",
        "sourceUrls": []
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  "code": "470610",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
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