Mixed Waste Paper and Cardboard Sorted
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4707100000 | 35.0% | CN | US | Official Doc |
| 4707900000 | 35.0% | CN | US | Official Doc |
| 4805245000 | 35.0% | CN | US | Official Doc |
| 4805247000 | 12.0% | CN | US | Official Doc |
AI Analysis
📜 Mixed Waste Paper & Cardboard (Sorted)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Compliance Strategy
📌 I. Product Definition & Classification: What is "Sorted Mixed Waste Paper"?
Mixed waste paper and cardboard, when sorted by type or material, refers to recycled paper and cardboard materials intended for reprocessing. In international trade, this category is strictly divided based on the specific material composition and physical state:
1. Paperboard/Durotype Waste (Cardboard Dominant):
Materials primarily composed of cardboard, corrugated fibers, or heavy-duty paperboard. These are typically classified under the 4707.10 heading.
2. Mixed Paper/Cardboard Waste (General):
A broader category including mixed types of recycled paper and cardboard that do not fit the specific "paperboard" definition above, or mixed fibers classified as "other" recycled paper materials. These fall under the 4707.90 heading.
3. Regenerated Test Liner/Fluting (Specific End-Use):
Specific types of regenerated paper used as "test liner" or "fluting medium." Depending on the exact technical specifications (e.g., basis weight, tear index), these may be classified under 4805.24.
⚠️ Key Distinction Point:
- If the material is predominantly cardboard/corrugated →归入 4707.10.00.00
- If the material is mixed paper/cardboard but not strictly "paperboard" → 归入 4707.90.00.00
- If the material is specifically regenerated test liner with defined physical properties → 归入 4805.24 (See tax details below for variance)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Attribute |
|---|---|---|---|
4707.10.00.00 |
Mixed waste paperboard (sorted) or recycled paper and paperboard, material: paperboard | Cardboard waste, corrugated fiber waste, sorted for recycling | ✅ Paperboard/Cardboard |
4707.90.00.00 |
Mixed waste paper or paperboard (sorted) or other recycled paper and paperboard | General mixed paper/cardboard waste, sorted | ✅ Paper & Paperboard |
4805.24.50.00 |
Regenerated paper and paperboard, material: regenerated paper (Test Liner) | Regenerated test liner (regenerated liner), specific technical attributes | ✅ Regenerated Paper |
4805.24.70.00 |
Regenerated paper and paperboard, material: regenerated paper (Other Test Liner) | Other regenerated liner paper, falls under paper category | ✅ Regenerated Paper |
🔍 Key Reminder:
- "Sorted" is a critical keyword. Unsorted waste may face stricter environmental regulations or different HS codes.
-4707vs4805:4707refers to waste/scrap (raw material for recycling), while4805refers to manufactured regenerated paper (finished or semi-finished product). Ensure your product is correctly identified as "waste" vs "product."
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4707.10.00.00 & 4707.90.00.00 —— Mixed Waste Paper/Cardboard (Sorted)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surtax | +25% (Based on Section 301 Trade Act) |
| Section 122 Tariff | +10% (Specific policy surcharge) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301: 25% → Section 122: 10% → HS: 4707.10/4707.90 |
📌 Explanation:
- The 25% is the standard Section 301 surtax on Chinese goods.
- The 10% is an additional Section 122 tariff.
- Total 35% applies to both4707.10.00.00and4707.90.00.00.
- Note: This is a high tariff for recycled materials. Cost planning must include this 35% levy.
🎯 2. 4805.24.50.00 —— Regenerated Test Liner (Specific Technical)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surtax | +25% (Section 301) |
| Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 25% → Section 122: 10% → HS: 4805.24.50.00 |
📌 Note:
- Despite being "regenerated paper," if it falls under this specific subheading, it incurs the same 35% total tariff as waste paper.
- This indicates no preferential treatment for this specific technical specification under current US-China trade rules.
🎯 3. 4805.24.70.00 —— Regenerated Test Liner (Other/General)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surtax | +2.0% (Note: Likely partial reduction or specific item exemption applicable here) |
| Section 122 Tariff | +10% |
| Total Tariff | 12.0% |
| Tax Calculation | CIF Value × 12% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 122: 10% → Partial Surtax: 2% → HS: 4805.24.70.00 |
📌 Critical Difference:
- This is the ONLY code with a significantly lower rate (12%).
- The surtax is reduced to just 2% (likely due to specific exclusion or lower risk classification for this subheading).
- Cost Saving Alert: If your product can be technically classified under4805.24.70.00rather than4707or4805.24.50.00, you save 23 percentage points (35% → 12%).
- Caution: Requires strict adherence to the material definition ("Regenerated Paper" vs "Waste") and technical specifications matching this subheading.
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Preparation Checklist (Non-negotiable)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Material Composition Report | ✔️ | Must specify % of cardboard vs. mixed paper. Critical for 4707.10 vs 4707.90. |
| ✅ Product Photos (Sorted) | ✔️ | Show that waste is sorted. Unsorted waste may be rejected or misclassified. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Sorted Mixed Waste Paper/Cardboard" or "Regenerated Test Liner." |
| ✅ Packing List | ✔️ | Detail weight, volume, and packaging type. |
| ✅ Third-party Inspection Report | ✔️ | Verify moisture content, contamination levels, and material type. |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff calculation (China origin triggers surtaxes). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Sort Clearly, Declare Precisely, Save 23% on Tariff!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Predominantly Cardboard | 4707.10.00.00 |
Misclassify as mixed paper → 35% (Same tax, but compliance risk) |
| Mixed Paper/Cardboard | 4707.90.00.00 |
Declare as "recycled products" → Potential penalty |
| Regenerated Liner (Specific) | 4805.24.50.00 |
Declare as waste → 35% (Higher cost) |
| Regenerated Liner (Other) | 4805.24.70.00 |
Declare as 4707 → 35% vs 12% (Loss of savings!) |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Unsorted Waste | Not recommended. High risk of rejection or misclassification. Ensure sorting is done before export. |
| Contaminated Paper | Must provide contamination report. High contamination may lead to rejection or higher classification risk. |
| Regenerated Paper vs. Waste | If the product is manufactured (e.g., baled, processed liner), argue for 4805 classification to potentially access the 12% rate (4805.24.70.00). If it is scrap, it will be 4707 (35%). |
| Section 122 Applicability | All codes listed include the 10% Section 122 tariff. No exemption for paper products under this policy. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4707.10/4707.90 or 4805.24 |
35% or 12% | High surtaxes (301+122). Check 4805.24.70.00 for savings. |
| 🇨🇳 China | 4707 or 4805 |
0% (Import duty) | China imports waste/recycled paper. No US-style surtaxes. |
| 🇪🇺 EU | 4707 or 4805 |
Varies (0-6%) | Strict environmental regulations. EPR (Extended Producer Responsibility) applies. |
| 🇦🇺 Australia | 4707 or 4805 |
5% | Standard import tariff. No major surtaxes. |
📌 Conclusion:
- USA is the most expensive market for Chinese-origin paper/cardboard due to 35% or 12% tariffs.
- Cost Optimization: If your product qualifies as Regenerated Paper (not waste), strive to classify under4805.24.70.00to reduce tariff from 35% to 12%.
- Documentation is Key: Prove "Sorted" status and "Regenerated" nature with technical specs.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring "Unsorted Waste" as "Sorted"
👉 Consequence: Customs inspection reveals unsorted material → Detention, Fines, or Rejection.
❌ Mistake 2: Classifying "Regenerated Paper" as "Waste" (4707)
👉 Consequence: Paying 35% instead of 12% (4805.24.70.00). Lost Profit!
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Consequence: Under-declaring tax by 10% → Back Taxes + Penalties.
❌ Mistake 4: Using vague descriptions like "Paper Stuff"
👉 Consequence: Customs assigns higher duty code or delays clearance.
✅ Correct Practice:
"Sorted Mixed Waste Cardboard, 4707.90.00.00, China Origin, 35% Total Duty (25% Section 301 + 10% Section 122)"
OR
"Regenerated Test Liner Paper, 4805.24.70.00, China Origin, 12% Total Duty (2% Surtax + 10% Section 122)"
🎯 VII. Conclusion: Professional Declaration, Save Costs, Ensure Compliance!
🎯 Remember the Mantra:
🔹 "Waste is 35%, Regenerated can be 12%. Sort it, Prove it, Save it!"
🔹 "Section 301 + Section 122 = 35% Pain. Choose4805.24.70.00for 12% Gain."
📌 Tips:
- If your product is manufactured regenerated paper, ensure technical specs match 4805.24.70.00 to access the 12% rate.
- If it is recycled scrap, prepare for 35% under 4707.
- Pre-ruling Application: Consider applying for an Advance Ruling from US Customs to confirm the correct HS code and tariff rate.
📣 Take Action Now:
📞 Consult with a professional customs broker
📄 Provide detailed product specs and photos
🚀 Optimize your HS code classification to minimize tax burden!
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every Percentage Point of Tax Savings Counts!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.