SECTION 10

SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE
AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES
THEREOF

subdivisions
CHAPTER 47 - PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
              RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
CHAPTER 48 - PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF
              PAPERBOARD
CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF
              THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

CHAPTER 47

 NOTE

1.  For the purposes of heading No. 47.02, the expression "chemical wood pulp, dissolving grades" means chemical
wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more
for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20oC,
and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

47.01

Mechanical wood pulp

4701.0000.00

.

5

5

47.02

Chemical wood pulp, dissolving grades

4702.0000.00

.

5

5

47.03

Chemical wood pulp, soda or sulphate, other than dissolving grades

4703.1100.00

Coniferous

5

5

4703.1900.00

Nonconiferous

5

5

4703.2100.00

Coniferous

5

5

4703.2900.00

Nonconiferous

5

5

47.04

Chemical wood pulp, sulphite, other than dissolving grades

4704.1100.00

Coniferous

5

5

4704.1900.00

Nonconiferous

5

5

4704.2100.00

Coniferous

5

5

4704.2900.00

Nonconiferous

5

5

47.05

Semi-chemical wood pulp

4705.0000.00

.

5

5

47.06

Pulps of other fibrous cellulosic material

4706.1000.00

Cotton linters pulp

5

5

4706.2000.00

Pulps of fibres derived from recovered (waste and scrap) paper or
paperboard

5

5

4706.3000.00

Other, of bamboo

5

5

4706.9100.00

Mechanical

5

5

4706.9200.00

Chemical

5

5

4706.9300.00

Obtained by a combination of mechanical and chemical processes

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

47.07

Waste and scrap of paper or paperboard

4707.1000.00

Unbleached kraft paper or paperboard or corrugated paper or paperboard

5

5

4707.2000.00

Other paper or paperboard made mainly of bleached chemica

5

5

4707.3000.00

Paper or paperboard made mainly of mechanical pulp (for e

5

5

4707.9000.00

Other, including unsorted waste and scrap

5

5