HS code · 2-digit chapter
HS Code 47 – Pulp of wood or other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
What HS 47 covers
Chapter 47 of the Harmonized System (HS) is dedicated to "Pulp of wood or other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard." This crucial chapter encompasses the primary raw materials used in the global paper and paperboard manufacturing industry. Its scope is precisely defined to include various forms of pulp derived from wood (mechanical, chemical, semi-chemical, dissolving grades) and other cellulosic sources like bamboo, bagasse, straw, or cotton linters. Crucially, it also covers recovered (waste and scrap) paper and paperboard, highlighting the significant role of recycling in modern industry. The boundaries of this classification are clear: it covers the intermediate products (pulp) and recycled raw materials, but explicitly excludes finished paper, paperboard, and articles thereof, which fall under Chapter 48. Similarly, it distinguishes from raw agricultural materials (e.g., wood in Chapter 44) and textile fibers (e.g., cotton in Chapter 52, flax in Chapter 53) that, even if cellulosic, are not in pulp form for paper-making. Major headings within this chapter delineate between mechanical wood pulp (4701), chemical wood pulp (4702-4704, further broken down by process like sulfate or sulfite), semi-chemical wood pulp (4705), pulps from non-wood fibrous materials (4706), and the vital category of recovered paper or paperboard (4707). Proper classification here is paramount for trade compliance, affecting import duties, quotas, environmental regulations (especially for waste materials), and tracking global commodity flows essential for the paper supply chain. The growing emphasis on sustainability has elevated the trade significance of recovered paper, making accurate classification under 4707 critical for environmental reporting and circular economy initiatives.
- Covers
- Bleached eucalyptus kraft pulp (BEKP)
- Unbleached softwood kraft pulp (USKP)
- Dissolving grade wood pulp
- Mechanical wood pulp (groundwood)
- Thermo-mechanical pulp (TMP)
- Bleached sulfite pulp
- Unbleached soda pulp
- Semi-chemical wood pulp
- Bleached bamboo pulp
- Unbleached bagasse pulp
- Straw pulp
- Cotton linters pulp
- Recovered corrugated paperboard (OCC)
- Mixed waste paper
- Old newspapers (ONP)
- Old magazines (OMG)
- Sorted office paper (SOP)
- De-inked pulp
- Kraft paper waste
- Containerboard waste
- Boxboard cuttings
- Used beverage cartons (UBC) for recycling
- Wet lap pulp
- Dry pulp sheets.
- Examples
A major Brazilian pulp producer, like Suzano, regularly exports massive quantities of bleached eucalyptus kraft pulp (BEKP) classified under HS 4703 to paper manufacturers in China, typically shipped in large bulk carriers from ports such as Santos to Shanghai or Ningbo. In another scenario, a German recycling company collects and bales sorted mixed waste paper (SWM) classified under HS 4707, then exports it via container ships from Hamburg to paper mills in Turkey or India, which use it as a cost-effective raw material for producing new paper products. Furthermore, a Canadian forestry company might transport mechanical wood pulp (e.g., thermo-mechanical pulp or TMP) via rail or truck across the border to newsprint factories in the northeastern United States, falling under HS 4701, leveraging the proximity and trade agreements between the two countries. An Indonesian agricultural firm could export unbleached bagasse pulp, derived from sugarcane residue and classified under HS 4706, to specialty paper producers in Japan who utilize it for unique paper products, with shipments departing from Jakarta to Tokyo ports. Finally, a Swedish mill might export bleached softwood sulfite pulp, classified under HS 4704, to a high-quality tissue paper manufacturer in the UK, often via ro-ro ferries or container vessels across the North Sea.
Headings in chapter 47 7
Codes often confused with 47
Common mistake. Common misclassification errors in Chapter 47 often arise from confusing the degree of processing or the end-use of the material. A frequent mistake is classifying finished paper or paperboard products, such as rolls of printing paper or cardboard sheets (properly in Chapter 48), as pulp or recovered paper. The key distinction is that Chapter 47 covers raw materials for paper-making, not the final paper products themselves. Another error occurs when confusing textile fibers, such as raw cotton or flax (Chapter 52 or 53), with their pulped forms in Chapter 47; if it's not specifically prepared as pulp for paper manufacturing, it doesn't belong here. Sometimes, unprocessed wood chips or logs (Chapter 44) might be mistakenly considered pulp, but pulp implies a further mechanical or chemical breakdown of the wood fiber. Always clarify if the material is an intermediate raw material for paper production or a finished good/primary raw material.
Top exporters and importers of HS code 47, 2025
In 2025, the largest exporter of HS code 47 in UN Comtrade data was Brazil, with 20% of world exports; the largest importer in UN Comtrade data was China, with 37% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Brazil $10.3B 20% of world exports
- 2 United States $8.0B 15% of world exports
- 3 Canada $5.1B 9.7% of world exports
World total: $52.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $22.0B 37% of world imports
- 2 United States $4.1B 6.9% of world imports
- 3 Germany $4.0B 6.7% of world imports
World total: $59.6B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
Questions about HS 47
What is HS code 47?
HS code 47 is a 2-digit chapter in the Harmonized System that covers: Pulp of wood or other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. Chapter 47 of the Harmonized System (HS) is dedicated to "Pulp of wood or other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard." This crucial chapter encompasses the primary raw materials used in the global paper and paperboard manufacturing industry. Its scope is precisely defined to include various forms of pulp derived from wood (mechanical, chemical, semi-chemical, dissolving grades) and other cellulosic sources like bamboo, bagasse, straw, or cotton linters. Crucially, it also covers recovered (waste and scrap) paper and paperboard, highlighting the significant role of recycling in modern industry. The boundaries of this classification are clear: it covers the intermediate products (pulp) and recycled raw materials, but explicitly excludes finished paper, paperboard, and articles thereof, which fall under Chapter 48. Similarly, it distinguishes from raw agricultural materials (e.g., wood in Chapter 44) and textile fibers (e.g., cotton in Chapter 52, flax in Chapter 53) that, even if cellulosic, are not in pulp form for paper-making. Major headings within this chapter delineate between mechanical wood pulp (4701), chemical wood pulp (4702-4704, further broken down by process like sulfate or sulfite), semi-chemical wood pulp (4705), pulps from non-wood fibrous materials (4706), and the vital category of recovered paper or paperboard (4707). Proper classification here is paramount for trade compliance, affecting import duties, quotas, environmental regulations (especially for waste materials), and tracking global commodity flows essential for the paper supply chain. The growing emphasis on sustainability has elevated the trade significance of recovered paper, making accurate classification under 4707 critical for environmental reporting and circular economy initiatives.
What products fall under HS code 47?
Bleached eucalyptus kraft pulp (BEKP), unbleached softwood kraft pulp (USKP), dissolving grade wood pulp, mechanical wood pulp (groundwood), thermo-mechanical pulp (TMP), bleached sulfite pulp, unbleached soda pulp, semi-chemical wood pulp, bleached bamboo pulp, unbleached bagasse pulp, straw pulp, cotton linters pulp, recovered corrugated paperboard (OCC), mixed waste paper, old newspapers (ONP), old magazines (OMG), sorted office paper (SOP), de-inked pulp, kraft paper waste, containerboard waste, boxboard cuttings, used beverage cartons (UBC) for recycling, wet lap pulp, dry pulp sheets.
What are common misclassifications for HS code 47?
Common misclassification errors in Chapter 47 often arise from confusing the degree of processing or the end-use of the material. A frequent mistake is classifying finished paper or paperboard products, such as rolls of printing paper or cardboard sheets (properly in Chapter 48), as pulp or recovered paper. The key distinction is that Chapter 47 covers raw materials for paper-making, not the final paper products themselves. Another error occurs when confusing textile fibers, such as raw cotton or flax (Chapter 52 or 53), with their pulped forms in Chapter 47; if it's not specifically prepared as pulp for paper manufacturing, it doesn't belong here. Sometimes, unprocessed wood chips or logs (Chapter 44) might be mistakenly considered pulp, but pulp implies a further mechanical or chemical breakdown of the wood fiber. Always clarify if the material is an intermediate raw material for paper production or a finished good/primary raw material.
Which countries are the top exporters of goods under HS code 47?
In 2025, the top exporters of HS code 47 in UN Comtrade data were Brazil ($10.3B, 20% of world exports), the United States ($8.0B) and Canada ($5.1B). World exports came to about $52.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 47?
In 2025, the top importers of HS code 47 in UN Comtrade data were China ($22.0B, 37% of world imports), the United States ($4.1B) and Germany ($4.0B). World imports came to about $59.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 47 structured?
HS code 47 is a 2-digit chapter code in the Harmonized System maintained by the World Customs Organization. It represents a broad category of goods and contains multiple 4-digit headings and 6-digit subheadings for more specific classifications.