HS 470319 Non-coniferous
Quick Answer: Wood pulp, specifically non-coniferous (deciduous) wood pulp, enters the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This classification covers wood pulp derived from trees like oak, maple, and birch, which have broad leaves and typically shed them seasonally, as opposed to coniferous (evergreen) wood pulp. Importers should verify specific product descriptions against the official tariff schedules of the importing country to ensure correct classification. CustomTariffs aggregates this duty information for ease of trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4703190000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4703190000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4703190000 | Free | — | ["t adw"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 470319 cover?
This subheading covers coniferous wood pulp, other than dissolving grades, which is mechanically produced. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically includes wood pulp derived from non-coniferous trees (hardwoods) that has undergone mechanical pulping processes, excluding those intended for chemical conversion into rayon or other regenerated cellulose. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database further define this by excluding pulp that has been chemically treated to achieve a high degree of purity for specific end-uses.
What falls outside HS 470319?
The following products are excluded from HS 470319: wood pulp that is chemically produced (classified under HS 470321 or 470329), dissolving grades of wood pulp intended for the manufacture of regenerated cellulose (classified under HS 4702), wood pulp that has undergone significant chemical treatment beyond mechanical pulping, and waste paper or paperboard (classified under Chapter 47, but in different headings). For instance, chemically pulped hardwood pulp, even if from non-coniferous sources, would be classified elsewhere.
What are common classification mistakes for HS 470319?
A common error is misinterpreting the pulping process. Importers may incorrectly classify chemically pulped non-coniferous wood pulp under HS 470319 when it should be classified under HS 470329 (other coniferous wood pulp, other than dissolving grades). This often stems from a misunderstanding of the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3, which dictates classification based on essential character, and the specific notes within Chapter 47 that differentiate between mechanical and chemical pulping methods.
How should importers classify products under HS 470319?
The correct procedure for classifying products under HS 470319 involves a thorough examination of the manufacturing process. Importers and customs brokers must verify whether the wood pulp is derived from non-coniferous (hardwood) sources and if the pulping method is exclusively mechanical, not chemical. Consulting the product's technical specifications, manufacturing data, and the detailed Explanatory Notes to the Harmonized System is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 470319?
A shipment of 10 metric tons of mechanically produced hardwood pulp, declared at a customs value of $8,000 USD, would attract a US duty of $400.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($8,000 USD × 0.05 = $400.00). This assumes no preferential trade agreements are applicable and the product meets all other classification criteria.
Which trade agreements reduce duties for HS 470319?
Several free trade agreements may reduce the applicable duty rate for HS 470319, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and originating country.
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FAQ
What are the import duty rates for HS code 4703.19 (wood pulp, non-coniferous, not chemically treated)?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 4703.19 is Free (0.00%). Under the Harmonized Tariff Schedule of the United States (HTSUS), this classification generally carries no duty. For the European Union, under the TARIC system, the Common Customs Tariff (CCT) rate is also Free (0.00%). Similarly, the UK Trade Tariff lists a duty rate of Free (0.00%) for this product. Always verify current rates with the respective customs authorities as they can change.
How is HS code 4703.19 defined, and what are its classification criteria?
HS code 4703.19 covers 'Wood pulp, of coniferous wood, not chemically treated, other than dissolving grades.' The key criteria for classification under this code are: 1. It must be wood pulp. 2. It must be derived from non-coniferous wood (e.g., hardwoods like poplar, birch, or eucalyptus). 3. It must not have undergone chemical treatment to modify its properties (e.g., for dissolving purposes). 4. It must not be of the 'dissolving grades' which are intended for chemical transformation into rayon, cellophane, etc. This distinction is crucial for accurate classification.
What documentation is typically required when importing wood pulp classified under HS 4703.19?
When importing wood pulp under HS code 4703.19, standard import documentation is generally required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the exporting country and the importing country's regulations, a certificate of origin may be necessary, especially if preferential duty rates are claimed under a free trade agreement. Phytosanitary certificates might also be required to ensure the wood pulp is free from pests and diseases, as per the importing country's agricultural and forestry regulations. Always consult the specific import requirements of the destination country.
Are there common trade agreements that offer preferential duty rates for HS 4703.19?
While HS code 4703.19 often carries a Free (0.00%) duty rate under the standard Most Favored Nation (MFN) tariff in major markets like the US, EU, and UK, trade agreements can still be relevant. For instance, agreements like the USMCA (United States-Mexico-Canada Agreement) or EU Free Trade Agreements with partner countries might offer simplified procedures or specific origin requirements. Even if the duty rate is already Free, ensuring compliance with origin rules under these agreements is essential to benefit from any associated trade facilitation measures and to maintain the integrity of the preferential tariff treatment.
How is the duty calculated for HS 4703.19 if a duty were applicable, and can you provide an example?
HS code 4703.19 typically has a Free (0.00%) duty rate in most major economies. However, if a duty were applicable, it would likely be calculated on an ad valorem basis (a percentage of the value) or a specific rate (per unit of weight or volume). For example, if a hypothetical duty rate of 2% ad valorem was applied, and you imported 10,000 kg of wood pulp valued at $1.00 per kg, the total value would be $10,000. The duty would be calculated as 2% of $10,000, resulting in a duty payment of $200. Alternatively, if a specific duty of $0.05 per kg applied, the duty would be 10,000 kg * $0.05/kg = $500. Since the actual rate is 0.00%, no duty is payable on this classification in most jurisdictions.