HS code · 4-digit heading
HS Code 47.06 – Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
What HS 47.06 covers
Heading 4706 covers 'Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.' This is a broad and environmentally significant classification encompassing two main categories: first, pulps made from recycled paper and paperboard, often referred to as deinked pulp (DIP) or recycled pulp; and second, pulps derived from non-wood fibrous cellulosic materials. The latter includes agricultural residues like bagasse (sugarcane waste), straw, bamboo, and cotton linters, as well as textile wastes. The scope is defined by the origin of the fibers—they are not virgin wood pulp (4702-4705). This heading is crucial for promoting a circular economy and utilizing sustainable fiber sources. Key sub-categories often distinguish between different types of recovered paper (e.g., deinked newsprint pulp, recycled corrugated container pulp) and specific non-wood fibers (e.g., bamboo pulp, cotton linter pulp), each with unique properties and applications. Accurate classification is vital for trade compliance due to varying environmental regulations, duties, and import/export restrictions that may apply to recycled or non-wood pulps. Historically, the use of non-wood fibers predates wood pulping, while modern recycling efforts have made recovered fiber a cornerstone of sustainable papermaking. This heading is essential within Chapter 47, emphasizing the importance of non-virgin and alternative fiber sources in the global pulp and paper industry.
- Covers
- Deinked pulp (DIP) from waste paper
- Recycled newsprint pulp
- Recycled corrugated container pulp
- Mixed waste paper pulp
- Bleached deinked pulp
- Unbleached deinked pulp
- Bagasse pulp
- Bamboo pulp
- Cotton linter pulp
- Flax pulp
- Hemp pulp
- Straw pulp
- Esparto pulp
- Abaca pulp
- Sisal pulp
- Kenaf pulp
- Regenerated cellulose pulp from waste textiles
- Waste paper pulp for tissue
- Waste paper pulp for board
- Waste paper pulp for printing paper
- Market recycled pulp
- Recycled office paper pulp
- Recycled kraft paper pulp
- Non-wood cellulose pulp
- Agricultural residue pulp
- Recycled fiber pulp for packaging
- Examples
A German paper manufacturer imports high-quality deinked pulp (DIP) from a recycling facility in France for the production of sustainable tissue paper and graphic papers, showcasing intra-European trade in recycled materials. In Asia, an Indian mill exports bagasse pulp (derived from sugarcane waste) to a Middle Eastern paper producer, where it is used to create eco-friendly writing and printing papers, highlighting the utilization of agricultural by-products. Another scenario involves a US packaging company sourcing recycled corrugated container pulp from domestic waste paper collectors, transforming it into new packaging materials, thereby closing the loop on paperboard usage. Additionally, a Chinese importer brings in specialized cotton linter pulp from Brazil for use in high-end specialty papers and currency production.
Subheadings under 47.06 6
Codes often confused with 47.06
Common mistake. Common misclassifications under 4706 include confusing these pulps with virgin wood pulps (4702-4705). The critical differentiator is the origin of the fibers: recovered (waste and scrap) paper/paperboard or other non-wood cellulosic materials, not virgin wood. Traders might mistakenly classify deinked pulp as a chemical wood pulp if they focus solely on its processing rather than its source. Another error is confusing actual waste and scrap paper (which falls under other headings within Chapter 47, such as 4707) with the *pulp* derived from such waste. Heading 4706 specifically covers the processed fiber, not the raw waste material. Incorrectly classifying non-wood pulps as wood pulps is also a frequent mistake, overlooking the 'other fibrous cellulosic material' aspect.
Top exporters and importers of HS code 4706, 2025
In 2025, the largest exporter of HS code 4706 in UN Comtrade data was Thailand, with 34% of world exports; the largest importer in UN Comtrade data was China, 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 Thailand $564M 34% of world exports
- 2 Malaysia $301M 18% of world exports
- 3 China $169M 10% of world exports
World total: $1.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $950M 51% of world imports
- 2 Saudi Arabia $102M 5.4% of world imports
- 3 Germany $89M 4.7% of world imports
World total: $1.9B 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 47.06
What is HS code 4706?
HS code 4706 is a 4-digit heading in the Harmonized System that covers: Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. Heading 4706 covers 'Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.' This is a broad and environmentally significant classification encompassing two main categories: first, pulps made from recycled paper and paperboard, often referred to as deinked pulp (DIP) or recycled pulp; and second, pulps derived from non-wood fibrous cellulosic materials. The latter includes agricultural residues like bagasse (sugarcane waste), straw, bamboo, and cotton linters, as well as textile wastes. The scope is defined by the origin of the fibers—they are not virgin wood pulp (4702-4705). This heading is crucial for promoting a circular economy and utilizing sustainable fiber sources. Key sub-categories often distinguish between different types of recovered paper (e.g., deinked newsprint pulp, recycled corrugated container pulp) and specific non-wood fibers (e.g., bamboo pulp, cotton linter pulp), each with unique properties and applications. Accurate classification is vital for trade compliance due to varying environmental regulations, duties, and import/export restrictions that may apply to recycled or non-wood pulps. Historically, the use of non-wood fibers predates wood pulping, while modern recycling efforts have made recovered fiber a cornerstone of sustainable papermaking. This heading is essential within Chapter 47, emphasizing the importance of non-virgin and alternative fiber sources in the global pulp and paper industry.
What products fall under HS code 4706?
Deinked pulp (DIP) from waste paper, recycled newsprint pulp, recycled corrugated container pulp, mixed waste paper pulp, bleached deinked pulp, unbleached deinked pulp, bagasse pulp, bamboo pulp, cotton linter pulp, flax pulp, hemp pulp, straw pulp, esparto pulp, abaca pulp, sisal pulp, kenaf pulp, regenerated cellulose pulp from waste textiles, waste paper pulp for tissue, waste paper pulp for board, waste paper pulp for printing paper, market recycled pulp, recycled office paper pulp, recycled kraft paper pulp, non-wood cellulose pulp, agricultural residue pulp, recycled fiber pulp for packaging
What are common misclassifications for HS code 4706?
Common misclassifications under 4706 include confusing these pulps with virgin wood pulps (4702-4705). The critical differentiator is the origin of the fibers: recovered (waste and scrap) paper/paperboard or other non-wood cellulosic materials, not virgin wood. Traders might mistakenly classify deinked pulp as a chemical wood pulp if they focus solely on its processing rather than its source. Another error is confusing actual waste and scrap paper (which falls under other headings within Chapter 47, such as 4707) with the *pulp* derived from such waste. Heading 4706 specifically covers the processed fiber, not the raw waste material. Incorrectly classifying non-wood pulps as wood pulps is also a frequent mistake, overlooking the 'other fibrous cellulosic material' aspect.
Which countries are the top exporters of goods under HS code 4706?
In 2025, the top exporters of HS code 4706 in UN Comtrade data were Thailand ($564M, 34% of world exports), Malaysia ($301M) and China ($169M). World exports came to about $1.7B, 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 4706?
In 2025, the top importers of HS code 4706 in UN Comtrade data were China ($950M, 51% of world imports), Saudi Arabia ($102M) and Germany ($89M). World imports came to about $1.9B, 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 4706 structured?
HS code 4706 is a 4-digit heading under Chapter 47 of the Harmonized System. The first 2 digits (47) identify the chapter, and digits 3-4 (06) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.