CHAPTER 47 · LEGAL NOTES
Chapter 47
The 22 legal notes below govern classification under Chapter 47. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 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. Suffix Heading/ Subheading 1 2 General Special
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See 9903.88.03.
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See 9903.88.03.
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See 9903.88.03.
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See 9903.88.03.
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See 9903.88.03.
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See 9903.88.03.
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See 9903.88.03.
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See 9903.88.03.
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Classify under Chapter 47 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.