HS code · 4-digit heading
HS Code 47.04 – Chemical wood pulp, sulphite, other than dissolving grades
What HS 47.04 covers
Heading 4704 specifically covers 'Chemical wood pulp, sulphite, other than dissolving grades.' This classification pertains to wood pulps produced using the sulphite pulping process, which employs an acidic or neutral solution containing sulphurous acid and bisulphites to dissolve lignin and separate cellulose fibers. Distinct from the alkaline soda or sulphate (Kraft) processes (4703), sulphite pulp offers different characteristics, often prized for its brightness, ease of bleaching, and good printability, although it typically yields fibers with less strength than Kraft pulp. As with 4703, this heading explicitly excludes 'dissolving grades' (4702), meaning the pulps classified here are primarily intended for paper and paperboard applications, not chemical conversion. The scope includes both bleached and unbleached sulphite pulps, which can be derived from various wood species. Key sub-categories may involve distinctions based on the acidity of the pulping liquor (acid sulphite, neutral sulphite) or the degree of bleaching. Accurate classification under 4704 is essential for trade compliance, influencing tariff rates and regulatory adherence in the global paper trade. While less prevalent than Kraft pulp today, sulphite pulp has a significant historical role in papermaking, particularly for newsprint, magazine papers, and fine writing papers, and continues to be a valuable input for specific paper grades. It is an integral part of Chapter 47, detailing a specific chemical pulping method for virgin wood fibers.
- Covers
- Bleached sulphite pulp (non-dissolving)
- Unbleached sulphite pulp (non-dissolving)
- Acid sulphite pulp for paper
- Neutral sulphite pulp for paper
- High-yield sulphite pulp
- Low-yield sulphite pulp
- Sulphite pulp for newsprint
- Sulphite pulp for magazine paper
- Sulphite pulp for tissue
- Sulphite pulp for specialty papers
- Coniferous sulphite pulp
- Non-coniferous sulphite pulp
- Market sulphite pulp
- Bleached chemical pulp from spruce (sulphite)
- Unbleached chemical pulp from balsam fir (sulphite)
- Sulphite pulp for graphic papers
- Sulphite pulp for absorbent products
- Chemical wood pulp (sulphite process)
- Sulphite pulp for lightweight coated paper
- Sulphite pulp for fine papers
- Bleached sulphite for printing
- Unbleached sulphite for packaging
- Sulphite pulp for transparent papers
- Sulphite pulp for parchment paper
- Examples
A Swedish pulp mill, known for its sustainable forestry practices, exports bleached sulphite pulp to an Italian paper manufacturer, which utilizes its brightness and printability for producing high-quality graphic papers and specialty art papers. This intra-European trade highlights the niche markets for sulphite pulp. In North America, a Canadian producer supplies unbleached sulphite pulp to a domestic newsprint manufacturer, where its good runnability and opacity are valued for high-speed printing. Separately, a Japanese company imports specialty sulphite pulp from the United States for the production of transparent papers and other fine paper products requiring specific aesthetic and functional properties, showcasing the global reach of this specialized pulp trade.
Subheadings under 47.04 4
Codes often confused with 47.04
Common mistake. A common misclassification under 4704 involves confusing it with 'dissolving grades' of sulphite pulp (a sub-category of 4702), which are chemically distinct due to their higher purity and intended use for chemical conversion. Traders must confirm that the sulphite pulp is 'other than dissolving grades,' meaning it's intended for paper production. Another frequent error is mistaking sulphite pulp for soda or sulphate (Kraft) pulps (4703), which are produced by different chemical processes and possess distinct fiber characteristics. The key is to identify the specific chemical pulping method. Additionally, pulps obtained by combined mechanical and chemical processes (4705) are distinct and should not be classified here.
Top exporters and importers of HS code 4704, 2025
In 2025, the largest exporter of HS code 4704 in UN Comtrade data was Canada, with 70% of world exports; the largest importer in UN Comtrade data was the United States, with 51% 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 Canada $278M 70% of world exports
- 2 Germany $72M 18% of world exports
- 3 United States $11M 2.8% of world exports
World total: $396M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $288M 51% of world imports
- 2 Germany $89M 16% of world imports
- 3 Slovakia $23M 4.1% of world imports
World total: $568M 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.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about HS 47.04
What is HS code 4704?
HS code 4704 is a 4-digit heading in the Harmonized System that covers: Chemical wood pulp, sulphite, other than dissolving grades. Heading 4704 specifically covers 'Chemical wood pulp, sulphite, other than dissolving grades.' This classification pertains to wood pulps produced using the sulphite pulping process, which employs an acidic or neutral solution containing sulphurous acid and bisulphites to dissolve lignin and separate cellulose fibers. Distinct from the alkaline soda or sulphate (Kraft) processes (4703), sulphite pulp offers different characteristics, often prized for its brightness, ease of bleaching, and good printability, although it typically yields fibers with less strength than Kraft pulp. As with 4703, this heading explicitly excludes 'dissolving grades' (4702), meaning the pulps classified here are primarily intended for paper and paperboard applications, not chemical conversion. The scope includes both bleached and unbleached sulphite pulps, which can be derived from various wood species. Key sub-categories may involve distinctions based on the acidity of the pulping liquor (acid sulphite, neutral sulphite) or the degree of bleaching. Accurate classification under 4704 is essential for trade compliance, influencing tariff rates and regulatory adherence in the global paper trade. While less prevalent than Kraft pulp today, sulphite pulp has a significant historical role in papermaking, particularly for newsprint, magazine papers, and fine writing papers, and continues to be a valuable input for specific paper grades. It is an integral part of Chapter 47, detailing a specific chemical pulping method for virgin wood fibers.
What products fall under HS code 4704?
Bleached sulphite pulp (non-dissolving), unbleached sulphite pulp (non-dissolving), acid sulphite pulp for paper, neutral sulphite pulp for paper, high-yield sulphite pulp, low-yield sulphite pulp, sulphite pulp for newsprint, sulphite pulp for magazine paper, sulphite pulp for tissue, sulphite pulp for specialty papers, coniferous sulphite pulp, non-coniferous sulphite pulp, market sulphite pulp, bleached chemical pulp from spruce (sulphite), unbleached chemical pulp from balsam fir (sulphite), sulphite pulp for graphic papers, sulphite pulp for absorbent products, chemical wood pulp (sulphite process), sulphite pulp for lightweight coated paper, sulphite pulp for fine papers, bleached sulphite for printing, unbleached sulphite for packaging, sulphite pulp for transparent papers, sulphite pulp for parchment paper
What are common misclassifications for HS code 4704?
A common misclassification under 4704 involves confusing it with 'dissolving grades' of sulphite pulp (a sub-category of 4702), which are chemically distinct due to their higher purity and intended use for chemical conversion. Traders must confirm that the sulphite pulp is 'other than dissolving grades,' meaning it's intended for paper production. Another frequent error is mistaking sulphite pulp for soda or sulphate (Kraft) pulps (4703), which are produced by different chemical processes and possess distinct fiber characteristics. The key is to identify the specific chemical pulping method. Additionally, pulps obtained by combined mechanical and chemical processes (4705) are distinct and should not be classified here.
Which countries are the top exporters of goods under HS code 4704?
In 2025, the top exporters of HS code 4704 in UN Comtrade data were Canada ($278M, 70% of world exports), Germany ($72M) and the United States ($11M). World exports came to about $396M, 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 4704?
In 2025, the top importers of HS code 4704 in UN Comtrade data were the United States ($288M, 51% of world imports), Germany ($89M) and Slovakia ($23M). World imports came to about $568M, 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 4704 structured?
HS code 4704 is a 4-digit heading under Chapter 47 of the Harmonized System. The first 2 digits (47) identify the chapter, and digits 3-4 (04) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.