Product classification
HS code for Cotton linters pulp: 4706.10
Pulp, cotton linters pulp.
Classification of cotton linters pulp under HS 4706.10
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.
- Covers
- Bleached cotton linters pulp
- Unbleached cotton linters pulp
- Chemical cotton pulp for dissolving grades
- Cotton pulp sheets for papermaking
- Also under 4706.10
- Buckeye Technologies cotton linter pulp
- Rayonier Advanced Materials dissolving pulp
- Eastman Chemical cellulose esters
- Lenzing AG specialty fibers
Codes often confused with 4706.10
Common mistake. 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.
Top exporters and importers of HS 470610 (the code used for cotton linters pulp), 2025
In 2025, the largest exporter of HS 470610 (the code used for cotton linters pulp) in UN Comtrade data was China, with 52% of world exports; the largest importer in UN Comtrade data was South Korea, with 17% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 470610, not only cotton linters pulp.
Top exporters 2025 · share of world exports
- 1 China $139M 52% of world exports
- 2 United States $86M 32% of world exports
- 3 Uzbekistan* ~$33M 12% of world exports · partner records ↗
World total: $268M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 South Korea $49M 17% of world imports
- 2 Germany $29M 10% of world imports
- 3 Brazil $27M 9.4% of world imports
World total: $287M 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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.
Brazil NCM code for cotton linters pulp
Brazil classifies cotton linters pulp under NCM 4706.10.00: HS 4706.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
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 cotton linters pulp
What is the HS code for Cotton linters pulp?
The HS code for Cotton linters pulp is 470610 (Pulp; 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.
How do I classify Cotton linters pulp for customs?
Cotton linters pulp is classified under HS code 470610 — Pulp; cotton linters pulp. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of cotton linters pulp (HS 470610)?
In 2025, the top exporters of HS 470610 (the code used for cotton linters pulp) in UN Comtrade data were China ($139M, 52% of world exports), the United States ($86M) and Uzbekistan (about $33M). World exports came to about $268M, 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 cotton linters pulp (HS 470610)?
In 2025, the top importers of HS 470610 (the code used for cotton linters pulp) in UN Comtrade data were South Korea ($49M, 17% of world imports), Germany ($29M) and Brazil ($27M). World imports came to about $287M, 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.
Is the HS code for Cotton linters pulp the same in all countries?
The base HS code 470610 for Cotton linters pulp is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cotton linters pulp in Brazil?
In Brazil, cotton linters pulp (HS 470610) is classified under NCM 4706.10.00.