HS Code for Cotton linters pulp

Cotton linters pulp is classified under HS code 4706.10. This classification is determined by the nature of the processing the raw linters have undergone. While raw linters fall under Chapter 14, once they are subjected to a chemical pulping process—typically involving digestion with caustic soda under pressure to remove non-cellulosic components like lignin and waxes—they are transformed into a fibrous mass of high-purity cellulose. Chapter 47 specifically covers pulp of wood or of other fibrous cellulosic material. Subheading 4706.10 is reserved for pulp derived specifically from cotton linters. This material is a critical raw material for the production of high-grade bond papers, currency paper, and chemical cellulose derivatives like cellulose acetate or nitrocellulose. The classification remains in Chapter 47 as long as the material is in the form of pulp and has not yet been manufactured into finished paper or paperboard products.

Products Included

• Bleached cotton linters pulp
• Unbleached cotton linters pulp
• Chemical cotton pulp for dissolving grades
• Cotton pulp sheets for papermaking

Common Misclassification

The most common misclassification is using HS code 1404.20, which is for raw cotton linters. Once the linters are chemically treated to become pulp, they must move to Chapter 47. Additionally, some importers mistakenly use codes from Chapter 48 (Paper and Paperboard). Chapter 48 is only for the finished paper products, whereas 4706.10 is for the raw pulp material itself.

FAQ

What is the HS code for cotton linters pulp?

The HS code for cotton linters pulp is 4706.10, which falls under the category of pulp of other fibrous cellulosic material.

Is cotton linters pulp the same as cotton waste?

No, cotton waste is generally classified in Chapter 52, while cotton linters pulp is a chemically processed cellulose product classified in Chapter 47.