4706 - Pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material:

This HTS category, 4706, encompasses pulps derived from various fibrous cellulosic materials, specifically focusing on those originating from recovered (waste and scrap) paper or paperboard, as well as other non-wood cellulosic sources. Unlike the primary wood pulp categories within Chapter 47, this section is dedicated to materials that have undergone recycling or are derived from alternative plant fibers. This distinction is crucial for trade analysis and tariff imposition, as the origin and processing of the cellulosic material significantly impact its properties and potential applications.

When classifying goods under this heading, it's important to differentiate it from sibling categories that are generally concerned with live animals (Chapters 01-05). This category falls within Section X, which deals with paper-related products and their raw materials, rather than live animal imports. The scope here is strictly limited to fibrous cellulosic pulp materials, excluding finished paper products or raw unprocessed fibers.

The subcategories within 4706 provide further refinement based on the specific source material of the pulp. For instance, 4706.10.00.00 specifically addresses cotton linters pulp, while 4706.20.00.00 focuses on pulps derived from recovered paper and paperboard. The remaining subcategories, such as 4706.30.00.00 for bamboo pulp and the general "Other" category, allow for the classification of pulps from a range of other fibrous cellulosic materials that do not fit into the more specific descriptions. This hierarchical structure ensures precise classification based on the unique characteristics and origin of each pulp type.