HS 988047 Classified in Chapter 47
Quick Answer: Products classified under HS code 988047, which falls within Chapter 47 of the Harmonized System, are generally subject to specific duty rates depending on the importing jurisdiction. According to CustomTariffs data, this code pertains to pulp of wood; recovered paper or paperboard; and paper and paperboard and articles thereof. Importers and customs brokers should note that while the UK and EU tariff data for this specific code shows no sample rates, indicating potential complexity or specific national provisions, the general classification within Chapter 47 suggests a wide range of paper-related goods. It is crucial to consult the precise tariff schedule of the destination country for accurate duty assessments and any applicable preferential rates or trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880470000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880470000 | — | — | — |
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 988047 cover?
This subheading covers products classified within Chapter 47 of the Harmonized System (HS) nomenclature, which pertains to pulp of wood; recovered (waste and scrap) paper or cardboard. This includes mechanical wood pulp, chemical wood pulp (sulfite and sulfate processes), pulp of bamboo, and recovered paper and paperboard suitable for pulping. The World Customs Organization (WCO) HS Explanatory Notes provide detailed guidance on the types of fibrous materials and their processing stages that fall under this chapter, ensuring consistent international classification.
What falls outside HS 988047?
The following products are excluded from HS 988047 and Chapter 47: finished paper and paperboard products, such as printed matter, stationery, and packaging materials, which are classified in Chapters 48 and 49. Also excluded are wood chips and sawdust not intended for pulping, as well as waste materials that are not paper or paperboard. For instance, plastic waste or textile scraps, even if recovered, would not be classified here.
What are common classification mistakes for HS 988047?
A common error is misclassifying mixed waste streams where paper and non-paper materials are commingled. According to General Interpretative Rule 3(b) of the Harmonized System, if goods are mixed or composed of different materials, classification is determined by the essential character of the goods. Importers may incorrectly classify a bale of mixed waste as recovered paper if the paper content is not the predominant or essential component, leading to incorrect duty assessments.
How should importers classify products under HS 988047?
The correct procedure for classifying products under HS 988047 involves a thorough examination of the material's composition and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to verify the specific product description. It is crucial to determine if the material is indeed wood pulp or recovered paper suitable for pulping, and to ensure it meets any specific quality or processing requirements outlined in the tariff notes.
How is the duty calculated for products under HS 988047?
A shipment of 10 metric tons of recovered newsprint paper, declared at a customs value of $2,000 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,000 USD × 0.05 = $100.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for goods classified under Chapter 47.
Which trade agreements reduce duties for HS 988047?
Several free trade agreements may reduce the applicable duty rate for HS 988047, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico may enter the United States duty-free. To claim this preferential treatment, a valid origin declaration, typically a self-certified origin statement on the commercial invoice or a separate document, is required. The specific requirements for the origin declaration can be found in the USMCA text and relevant customs regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 988047, which is classified in Chapter 47?
HS code 988047 falls under Chapter 47 of the Harmonized System, which covers 'Pulp of wood; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof'. Duty rates vary significantly by jurisdiction and the specific product within Chapter 47. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate for certain paper products can range from 0% to over 10% ad valorem. For specific rates, importers and brokers must consult the tariff schedule of the importing country, such as the USITC HTS, the EU TARIC database, or the UK Trade Tariff, referencing the specific 6-digit HS code and any applicable subheadings.
How is the import duty for HS code 988047 calculated, and can you provide an example?
The calculation of import duty for HS code 988047 depends on the specific product and the duty rate applied by the importing country. Duties are typically calculated on an ad valorem basis (a percentage of the declared customs value) or a specific duty basis (a fixed amount per unit of quantity). For instance, if a shipment of paperboard classified under a subheading within Chapter 47 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 5% ad valorem, the import duty would be $10,000 USD * 0.05 = $500 USD. If the duty were specific, for example, $0.10 per kilogram, and the shipment weighed 500 kilograms, the duty would be 500 kg * $0.10/kg = $50 USD. Always verify the basis of duty calculation and the exact rate from the official tariff schedule.
What documentation is typically required for importing goods classified under HS code 988047 (Chapter 47)?
Importing goods classified under HS code 988047 generally requires standard international trade documentation. This includes a commercial invoice detailing the goods, quantity, value, and origin; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the specific product within Chapter 47 (e.g., wood pulp, paper, paperboard), additional documentation may be necessary. This could include certificates of origin, phytosanitary certificates (if wood-based products are involved and subject to plant health regulations), or specific declarations regarding recycled content or environmental compliance. Importers and customs brokers should consult the importing country's customs authority for a comprehensive list.
Are there preferential duty rates available for goods classified in Chapter 47 (HS code 988047) under trade agreements?
Yes, preferential duty rates are often available for goods classified under Chapter 47 when imported from countries that are signatories to Free Trade Agreements (FTAs) or other preferential trade arrangements. For example, goods originating from Canada or Mexico may benefit from preferential rates under the United States-Mexico-Canada Agreement (USMCA). Similarly, goods imported into the EU may benefit from reduced or eliminated duties under agreements with various partner countries. To claim preferential treatment, importers and customs brokers must ensure that the goods meet the rules of origin specified in the relevant trade agreement and possess the required proof of origin, such as a certificate of origin or an origin declaration.
What are the key classification criteria for goods falling under Chapter 47 (HS code 988047)?
Chapter 47 of the Harmonized System covers 'Pulp of wood; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof'. The classification criteria are based on the material composition, manufacturing process, and intended use of the product. For wood pulp, criteria include the type of wood, the pulping process (mechanical or chemical), and whether it is bleached or unbleached. For recovered paper and paperboard, classification depends on the degree of processing and contamination. For paper and paperboard itself, key criteria include basis weight (grams per square meter), surface treatment (coated or uncoated), and specific properties like strength or absorbency. Importers and customs brokers must carefully examine the product's characteristics against the Explanatory Notes and legal texts of the Harmonized System and the importing country's tariff schedule to ensure accurate classification.