HS 470100 Thermo-mechanical wood pulp

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What products does HS 470100 cover?

This subheading covers thermo-mechanical wood pulp, a type of wood pulp produced by a process that combines mechanical pulping with heat and pressure. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this process significantly breaks down wood fibers, resulting in a pulp with specific characteristics. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes pulp made using steam and mechanical refining, often used in the production of paper and paperboard.

What falls outside HS 470100?

The following products are excluded from HS 470100: chemical wood pulp (e.g., kraft or sulfite pulp), mechanical wood pulp produced without significant thermal treatment, de-inked pulp, and pulp made from other fibrous vegetable materials. For instance, wood pulp produced solely by grinding wood against a stone, without the application of heat and pressure, would typically be classified under HS 470200 (Mechanical wood pulp). Similarly, recycled paper pulp is classified elsewhere, often in Chapter 47 or Chapter 48 depending on its form and intended use.

What are common classification mistakes for HS 470100?

A common error is misinterpreting the "thermo-mechanical" aspect of the production process. Importers may incorrectly classify pulp that has undergone only mechanical refining or simple steaming as thermo-mechanical pulp. According to General Rule of Interpretation (GRI) 3(b), when goods are described by a combination of criteria, the classification should be based on the essential character of the good. If the thermal treatment is not integral to the fiber breakdown process, it may not meet the definition of thermo-mechanical pulp.

How should importers classify products under HS 470100?

The correct procedure for classifying products under HS 470100 involves a thorough review of the manufacturing process and the resulting pulp's characteristics. Importers and customs brokers must obtain detailed technical specifications from the manufacturer, confirming the use of heat and pressure in the pulping process. Cross-referencing these specifications with the WCO HS Explanatory Notes and national tariff databases like the USITC HTS or UK Trade Tariff is crucial to ensure accurate classification.

How is the duty calculated for products under HS 470100?

A shipment of 10 metric tons of thermo-mechanical softwood pulp, declared at a customs value of $8,000 USD, would attract a US duty of $240.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($8,000 USD × 0.03 = $240.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 470100.

Which trade agreements reduce duties for HS 470100?

Several free trade agreements may reduce the applicable duty rate for HS 470100, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for eligible developing countries. Under USMCA, originating goods may be admitted duty-free. For GSP beneficiaries, preferential rates can be as low as Free. Documentation required typically includes a self-certified origin statement for USMCA and a GSP Form A for GSP claims, depending on the specific jurisdiction's requirements.

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