HS 470710 Unbleached kraft paper or paperboard or corrugated paper or paperboard
Quick Answer: Unbleached kraft paper or paperboard, and unbleached corrugated paper or paperboard, imported under HS 470710 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers raw, unbleached paper and paperboard made from chemical pulp (kraft process), including both flat sheets and rolls, as well as corrugated versions used for packaging. Importers should note that while duty rates are currently zero in these major markets, specific import regulations or documentation requirements may still apply. CustomTariffs aggregates this tariff data, providing a valuable resource for trade compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4707100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4707100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4707100000 | Free | — | ["t"] |
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 to Classify This HS Code?
What products does HS 470710 cover?
This subheading covers unbleached kraft paper or paperboard, and unbleached kraft corrugated paper or paperboard. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category specifically includes paper and paperboard made from chemical pulp obtained by the unbleached sulfate (kraft) process, characterized by its brown color and high strength. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on the unbleached nature and the kraft pulping process as defining characteristics.
What falls outside HS 470710?
The following products are excluded from HS 470710: bleached kraft paper or paperboard, paper or paperboard made from mechanical pulp, recycled paper or paperboard, and paper or paperboard coated or impregnated with plastics, rubber, or other materials. For instance, bleached kraft paper used for printing, or corrugated paperboard that has been laminated with plastic film for moisture resistance, would be classified under different headings, such as 4805 or 4811, depending on the specific characteristics and treatments applied.
What are common classification mistakes for HS 470710?
A common error is misclassifying bleached kraft paper or paperboard as unbleached under HS 470710. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If paper has undergone a bleaching process, it is no longer considered "unbleached" and should be classified elsewhere, typically under headings for bleached paper or paperboard, often with different duty rates and specific end-use considerations.
How should importers classify products under HS 470710?
The correct procedure for classifying products under HS 470710 involves a thorough examination of the product's manufacturing process and characteristics. Importers and customs brokers must verify that the paper or paperboard is derived from unbleached kraft pulp and is not bleached or otherwise treated in a manner that would remove it from this category. Consulting the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC, is crucial for accurate determination.
How is the duty calculated for products under HS 470710?
A shipment of 10,000 kilograms of unbleached kraft linerboard, declared at a customs value of $8,000 USD, would attract a US duty of $400.00. This is calculated using the 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 calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 470710.
Which trade agreements reduce duties for HS 470710?
Several free trade agreements may reduce the applicable duty rate for HS 470710, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements must be provided. Currently, there are no other major free trade agreements that significantly impact this specific product category for common importing nations like the EU or UK, where standard MFN rates often apply.
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FAQ
What are the typical import duty rates for HS code 470710 (Unbleached kraft paper or paperboard or corrugated paper or paperboard)?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 470710 is Free, as per the US Harmonized Tariff Schedule. Many other countries also offer duty-free access under their standard tariff schedules or through preferential trade agreements. For example, the UK Trade Tariff lists a duty rate of Free for this classification. It is crucial to verify the specific duty rate applicable to your country of import and any applicable trade agreements.
What specific criteria define 'unbleached kraft paper or paperboard or corrugated paper or paperboard' under HS code 470710?
HS code 470710 covers paper and paperboard made from unbleached kraft pulp. 'Kraft' refers to the chemical pulping process that yields strong fibers. 'Unbleached' means the pulp has not undergone a bleaching process to remove lignin and whiten the paper. This category includes both paper/paperboard and corrugated paper/paperboard, which is characterized by a fluted inner layer sandwiched between two flat liners. The key is the unbleached kraft pulp origin and the material's structural form.
What documentation is typically required for importing goods classified under HS code 470710?
Standard import documentation for HS code 470710 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide product specifications or technical data sheets that confirm the material is indeed unbleached kraft paper or paperboard, especially if customs authorities request further verification.
How do trade agreements, such as the USMCA, affect the duty rates for HS code 470710?
Trade agreements can significantly reduce or eliminate import duties. For instance, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico that meet the agreement's rules of origin may qualify for duty-free treatment when imported into the United States, even if the standard MFN rate is not Free. Importers must ensure they have the necessary documentation, such as a USMCA Certificate of Origin, to substantiate the claim for preferential treatment. Always consult the specific text of the relevant trade agreement.
How is the import duty for HS code 470710 calculated if a duty rate were applicable?
While HS code 470710 often carries a Free duty rate in major markets like the US and UK, if a specific country imposed an ad valorem duty (e.g., 5%), the calculation would be based on the declared value of the goods. For example, if 10 metric tons of unbleached kraft paperboard were imported with a declared value of $8,000 USD, and the duty rate was 5% ad valorem, the duty would be calculated as: 5% of $8,000 = $400 USD. If a specific duty (e.g., $50 per metric ton) were applied, the calculation would be: 10 metric tons * $50/metric ton = $500 USD. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the importing country's customs authority.