Paper (HS Code 4704190000)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4801000120 | 35.0% | CN | US | Official Doc |
| 4802552000 | 35.0% | CN | US | Official Doc |
| 4810225080 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4802582040 | 35.0% | CN | US | Official Doc |
| 4810227040 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Paper & Paperboard (Raw Materials for Global Trade)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What is "Paper"?
In international trade, "Paper" is a broad category primarily governed by Chapter 48 of the Harmonized System. However, the HS Code 4704.19.00.00 provided in your query specifically falls under Chapter 47, which covers Pulp.
β οΈ Critical Distinction:
HS 4704 refers to WASTE AND SCRAP OF PAPER OR PAPERBOARD (Pulp/Recycled Raw Material).
HS 4801/4802/4810/4823 refer to Paper and Paperboard (Finished or Semi-Finished Products).
Given your <DATA> contains only Chapter 48 codes (Finished/Semi-finished Paper) but the user input asks for 4704.19.00.00 (Waste Scrap/Pulp), there is a classification conflict.
Important Clarification:
If you are importing actual paper products (newsprint, drawing paper, coated paper, etc.), 4704.19.00.00 is INCORRECT. You must use the Chapter 48 codes listed in your <DATA>.
If you are importing waste paper/scrap for recycling into pulp, then 4704.19.00.00 is correct, but it is NOT in your <DATA> list.
Assumption for this Guide:
Since your <DATA> strictly contains Chapter 48 codes (Finished Paper) with a 35% total tax (0% Base + 25% Section 301 + 10% Section 122), and the user asked about "Paper", I will explain why the Chapter 48 codes in your DATA are the correct classification for finished paper, and why 4704 (Pulp/Scrap) is a different category with potentially different rates (though likely still subject to Section 301).
For the purpose of this guide, I will analyze the products listed in your <DATA> (Chapter 48 Paper) as these are the items subject to the 35% tariff mentioned.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
4801.00.01.20 |
Standard Newsprint, Material: Paper | Newspapers, publications | Paper |
4802.55.20.00 |
Drawing Paper, Material: Paper | Technical drawings, art | Paper |
4810.22.50.80 |
Paper and Paperboard, Material: Paper | General purpose paper, kraft | Paper |
4823.90.86.80 |
Paper/Cardboard Bottom-Line Category | Miscellaneous paper products | Paper |
4823.90.67.00 |
Other Categories Bottom-Line Item | Unspecified other paper goods | Paper |
4802.58.20.40 |
Paper, Material: Paper | General paper stock | Paper |
4810.22.70.40 |
Lightly Coated Paper (LWC), Material: Paper | Magazines, catalogs, printing | Paper |
π Key Clarification:
- HS 4704.19.00.00 is NOT in your provided data. This code is for WASTE/SCRAP PAPER/PULP.
- All codes in your<DATA>are HS 48xx codes, which are for finished or semi-finished PAPER PRODUCTS.
- Do not confuse Pulp (Ch 47) with Paper (Ch 48). If you import waste paper, you cannot use these HS codes. If you import paper, you must use these HS codes.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Current Trade War Context)
π― 1. General Paper Products (All HS Codes in Your Data)
| Item | Content |
|---|---|
| Base Tariff | 0% (Most paper products have 0% base MFN rate) |
| Section 301 Surcharge | +25% (USITC Footnote for Chinese Origin) |
| Section 122 Tariff | +10% (Retaliatory or specific trade measure on Chinese Paper) |
| Total Tax Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Applicable (Section 301 and 122 tariffs typically exclude de minimis) |
| Legal Basis Path | Section 301: USITC:4801.00.01.20 β Section 122: IEEPA |
π Explanation:
- "Base Tariff 0%": Most paper products have a low base duty under WTO MFN rates.
- "Section 301: 25%": This is the primary trade war tariff on Chinese goods, including paper products.
- "Section 122: 10%": This appears to be a specific retaliatory or additional tariff layer mentioned in your data.
- Total 35%: This is a high cost for paper imports from China. Accuracy in classification is vital to avoid penalties.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Paper", HS Code, Origin (China) |
| β Packing List | βοΈ | Detail weight, dimensions, number of packages |
| β Bill of Lading/Air Waybill | βοΈ | Proof of shipment |
| β Product Specification Sheet | βοΈ | Include basis weight (gsm), coating type, brightness |
| β Certificate of Origin (CO) | βοΈ | Confirm Chinese origin for Section 301/122 applicability |
| β Fumigation Certificate | βοΈ | If packaging is wood-based (ISPM 15) |
| β Import License | βοΈ | Check if special permits are needed for recycled paper (if any) |
β 2. Declaration Tips (Key Mnemonic)
π₯ βSpecify Grade, Not Just βPaperβ; Avoid βWasteβ if Finished; 35% is the Rate, Donβt Guess!β
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Newsprint | 4801.00.01.20 |
Vague "Paper" β Delay/Inspection |
| Coated Paper | 4810.22.70.40 |
"Printed Paper" β May trigger different code |
| Waste Paper (Scrap) | 4704.19.00.00 (NOT in DATA) |
Use Chapter 48 code β Class Error + Penalty |
| Mixed Paper Products | Correct Code for Each | One code for all β Misdeclaration |
β 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| Importing Waste Paper for Recycling | Use HS 4704.19.00.00. NOT in your DATA. May have different environmental regulations. |
| Importing Finished Paper for Printing | Use HS 48xx codes from your DATA. Subject to 35% total tax. |
| Paper from Non-China Origin | If from Vietnam, India, etc., Section 301/122 may not apply. Check Origin Carefully! |
| Paper with Wood Pulp Content | Ensure correct Chapter 47 vs 48 distinction. Pulp (47) vs Paper (48). |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 48xx (See DATA) |
35% (0+25+10) | None specific | High tariff due to trade war |
| π¨π³ China | 48xx |
5-10% | CCC (if applicable) | Domestic market rates |
| πͺπΊ EU | 48xx |
0-6.5% | CE (if coated/printed) | No Section 301 |
| π¬π§ UK | 48xx |
0-6.5% | UKCA | Post-Brexit rules |
| π―π΅ Japan | 48xx |
0-3% | JIS | Low tariffs |
π Conclusion:
- USA has the highest tariff burden for Chinese paper products at 35%.
- EU, UK, Japan, China have significantly lower or zero base tariffs.
- Supply Chain Strategy: Consider sourcing paper from Vietnam, Malaysia, or India to avoid Section 301/122 tariffs, but ensure no substantial transformation rules are violated.
π VI. Common Errors & Pitfall Guide (Blood Lessons)
β Error 1: Declaring Finished Paper as Waste Paper (4704) to avoid 35% tariff
π Consequence: Customs Seizure, Heavy Fines, Criminal Charges for fraud.
β Error 2: Using HS 4704.19.00.00 for Finished Paper
π Consequence: Wrong HS Code, potential 0% base but Section 301 may still apply differently, plus classification penalties.
β Error 3: Ignoring Section 122
π Consequence: Underpaying tax by 10% β Back taxes + Interest + Penalties.
β Error 4: Not specifying Coating/Finish
π Consequence: Misclassification between 4810.22.50.80 (General) and 4810.22.70.40 (LWC) β Incorrect Tax Rate.
β Correct Practice:
βLight Weight Coated (LWC) Paper, 4810.22.70.40, 50gsm, Bleached, Origin China, Subject to Section 301 & 122 Tariffsβ
π― VII. Conclusion: Precise Classification, Save Costs, Ensure Compliance!
π― Remember Mnemonic:
πΉ βFinished Paper is 48xx, Waste is 4704; 35% Total Tax, Donβt Get Banned!β
πΉ βSpecify Grade, Not Just βPaperβ; 0+25+10=35, Accuracy Saves Money!β
π Pro Tip:
If your paper is not of Chinese origin, you MAY be exempt from the 35% tariff. Verify origin certificates.
Consider Advance Ruling from US Customs (CBP) for complex paper products.
π£ Immediate Action:
π Contact a licensed customs broker.
π Provide Product Specs (GSM, Coating, Brightness).
π Compliance is Key to Profitability!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent Saved is Profit Gained!
Customer Reviews
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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.