CHAPTER 47 · LEGAL NOTES

Chapter 47

The 1 legal note below govern classification under Chapter 47. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.

As of August 15, 2026

Chapter notes

Note 1

Chapter Note 1: For the purposes of heading 4702, the expression "chemical wood pulp, dissolving grades" means chemical woodpulp having by weight an insoluble fraction of 92 percent or more for soda or sulfate woodpulp or of 88 percent or more for sulfite woodpulp after one hour in a caustic soda solution containing 18 percent sodium hydroxide (NaOH) at 20°C, and for sulfite woodpulp an ash content that does not exceed 0.15 percent by weight. Unit Rates of Duty of Quantity Article Description Stat. Suf￾fix Heading/ Subheading 1 2 General Special

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TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.