Understanding HTS Chapter 47
HTS Chapter 47 covers Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. Within this area of pulp, paper, paperboard and printed products, the product name alone is rarely enough to select a heading. Classification depends on fiber content, manufacturing stage, coating or other treatment, dimensions, printing and the intended function of a converted or printed article. Start with a precise commercial description and supporting technical details, then compare the heading wording and relevant section and chapter notes. Also review neighboring chapters when the product has been further processed, combined with other materials or made into a more specific finished article.
Classification factors to review
Fiber and material composition
Identify the pulp source, recovered content, paper or paperboard grade and multilayer construction.
Coating and conversion
Surface treatment, cutting, folding, binding and manufacture into cartons or other articles affect the heading.
Printed purpose
Determine whether printing is merely incidental or gives the product its essential character.
