HS 470692 Chemical
Quick Answer: Wood in primary forms, specifically pulp, not of coniferous or deciduous trees, imported under HS 470692 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers cellulosic pulp derived from sources other than wood, such as bamboo or straw. Importers should note that while duty rates are currently zero across these major markets, specific import regulations or documentation requirements may still apply. CustomTariffs aggregates this tariff information, highlighting the generally favorable trade conditions for this product.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4706920000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4706920000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4706920100 | 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 470692 cover?
This subheading covers certain types of paper, not made from wood pulp, that are specifically described as "other paper and paperboard, not coated on one side and without coverings of plastics, with or without glue, in rolls or rectangular sheets of any size, other than those of heading 4702". According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC HTS and EU TARIC, this category is for paper and paperboard derived from fibrous vegetable materials other than wood, such as cotton linters or rags, which have undergone specific manufacturing processes but do not meet the criteria for other headings within Chapter 47.
What falls outside HS 470692?
The following products are excluded from HS 470692: paper and paperboard made from wood pulp (which are classified under other headings in Chapter 47), coated paper and paperboard, paper and paperboard with plastic coverings, and paper and paperboard that are not in rolls or rectangular sheets. For instance, paperboard used for packaging that is significantly thicker or has a different structural integrity would likely be classified elsewhere, as would decorative papers or specialized technical papers with unique functional coatings not permitted by this subheading's definition.
What are common classification mistakes for HS 470692?
A common error is misinterpreting the "other" nature of this subheading, leading to the incorrect classification of paper and paperboard that should fall under more specific headings within Chapter 47 or even Chapter 48. For example, paper with a specific surface treatment or a particular end-use, such as photographic paper or carbon paper, would not be classified here. Adherence to General Interpretative Rule 3(b) for mixtures or General Interpretative Rule 1 for the most specific description is crucial to avoid misclassification.
How should importers classify products under HS 470692?
The correct procedure for classifying products under HS 470692 involves a thorough examination of the product's composition, manufacturing process, and physical characteristics. Importers and customs brokers must verify that the paper or paperboard is derived from non-wood fibrous materials, is not coated on one side, does not have plastic coverings, and is presented in rolls or rectangular sheets. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the Explanatory Notes of the WCO HS Nomenclature is essential for accurate determination.
How is the duty calculated for products under HS 470692?
A shipment of 1,000 kilograms of cotton linters paper, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS 470692. The calculation is: 5% of $2,500 USD = $125.00. It is imperative to check for any specific country-of-origin preferences that might alter this rate.
Which trade agreements reduce duties for HS 470692?
Several free trade agreements may reduce the applicable duty rate for HS 470692, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and agreement, is typically required by customs authorities.
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FAQ
What are the import duty rates for HS code 470692, specifically for 'other paper or paperboard, not coated, not impregnated, reinforced or backed, whether or not shaped or cut to shape or form, of a kind used for other purposes'?
For HS code 470692, the Most Favored Nation (MFN) duty rate is 0.00% ad valorem in the United States. Under the EU TARIC system, the rate is also Free. The UK Trade Tariff lists this code as Free. It is crucial to verify specific preferential rates under trade agreements, as these can vary. Always consult the latest official tariff schedules for the importing country.
What are the classification criteria for paper or paperboard to be classified under HS 470692?
HS code 470692 covers 'other paper or paperboard, not coated, not impregnated, reinforced or backed, whether or not shaped or cut to shape or form, of a kind used for other purposes.' Key criteria include that the material must be paper or paperboard, it must not be coated, impregnated, reinforced, or backed, and it must be intended for uses other than those specified in preceding headings within Chapter 47 or other chapters of the Harmonized System. This often includes specialized industrial papers or paperboards not fitting more specific descriptions.
What documentation is typically required for importing goods classified under HS 470692?
Standard import documentation for HS 470692 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific end-use of the paper or paperboard, additional certifications or declarations might be required, such as a Certificate of Origin if preferential duty rates are claimed. Importers should confirm specific requirements with the customs authorities of the destination country.
How is the duty calculated for HS code 470692 if there were a duty rate, and what is a concrete example?
Since the duty rate for HS code 470692 is typically 0.00% ad valorem (Free) in major markets like the US, EU, and UK, the duty calculation results in zero. However, if a hypothetical duty rate of 2.5% ad valorem were applied, the calculation would be: Duty Amount = (CIF Value of Goods) × (Duty Rate). For example, if a shipment of paperboard valued at $10,000 (CIF) were subject to a 2.5% duty, the duty would be $10,000 × 0.025 = $250. In practice, for this specific HS code, the duty payable is $0.
Do trade agreements like USMCA or EU trade deals offer preferential duty rates for HS code 470692?
While HS code 470692 itself often carries a 0.00% duty rate under the standard Most Favored Nation (MFN) tariff, trade agreements can still be relevant. They may offer streamlined customs procedures, reduced administrative burdens, or specific rules of origin that need to be met to qualify for preferential treatment even on duty-free items. For example, to claim benefits under the USMCA, goods must meet specific rules of origin, even if the duty rate is zero. Importers should always consult the specific provisions of applicable trade agreements and the relevant customs regulations to ensure compliance and maximize potential benefits.