Paper (HS Code 4704290000)
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 |
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AI Analysis
π Paper & Paperboard: HS Code 4704.29.00.00 Analysis & Customs Clearance Guide
π HS Code Reference & Customs Strategy | 2026 Latest Tariff Data | Professional Compliance Guide
π I. Product Definition & Classification: Is Your "Paper" Truly 4704?
Paper, in the context of international trade under HS Code 4704, refers specifically to wood pulp paper, uncoated, that is punched or perforated. However, the specific subheading 4704.29.00.00 requires precise identification of fiber content and chemical composition.
β οΈ Key Distinction:
- HS 4704 covers wood pulp paper (chemically or mechanically produced).
- If the paper contains non-wood fibers (e.g., cotton, hemp, straw) β It may fall under HS 4801β4805.
- If the paper is coated (e.g., glossy, matte) β It likely falls under HS 4810 or 4802.
- 4704.29.00.00 specifically refers to:
- Uncoated wood pulp paper
- Weight β€ 150 g/mΒ²
- Not perforated or punched (if perforated, it may still be 4704, but check local nomenclature)
- Not intended for writing/printing (if intended, it may fall under 4802)π Critical Note:
- HS 4704.29.00.00 is often used for industrial paper, filter paper, suction paper, or raw stock for further processing.
- Commercial printing paper (e.g., A4 copy paper) is typically classified under HS 4802.55.20.00 (see below).
π¦ II. HS Code Classification Matrix (2026 Authorized List)
| HS Code | Product Description | Application Scenario | Fiber Type | Coating? | Weight (g/mΒ²) |
|---|---|---|---|---|---|
4704.29.00.00 |
Uncoated wood pulp paper, β€150g/mΒ², not perforated | Industrial use, raw material, filter paper | Wood pulp | β No | β€150 |
4801.00.01.20 |
Standard newsprint, wood pulp | Newspapers, low-quality printing | Wood pulp | β No | ~40β50 |
4802.55.20.00 |
Drawing/printing paper, coated | Art paper, high-quality printing | Wood pulp | β Yes (light) | ~70β100 |
4810.22.50.80 |
Uncoated kraft paper/board | Packaging, bags, industrial | Wood pulp | β No | >150 |
4823.90.86.80 |
Other paper/board products | Cut shapes, labels, specialty | Mixed | Varies | Varies |
4823.90.67.00 |
Other paper/board, unclassified | Niche products, custom forms | Mixed | Varies | Varies |
4802.58.20.40 |
Other uncoated paper, β€150g/mΒ² | General use, office paper | Wood pulp | β No | β€150 |
4810.22.70.40 |
Light-coated paper, β₯10% mechanical fiber | Magazine covers, low-cost printing | Wood pulp (mechanical β₯10%) | β Yes | ~70β100 |
π Focus on
4704.29.00.00:
- Material: 100% wood pulp (chemical or mechanical).
- Coating: None. If coated, it cannot be classified here.
- Weight: β€150 g/mΒ². Heavier paper falls under 4802 or 4810.
- Perforation: If perforated/punched, confirm if local customs requires different subheading.
π° III. 2026 Tariff Breakdown for HS Code 4704.29.00.00 (China Origin β US)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards
π― 1. 4704.29.00.00 β Uncoated Wood Pulp Paper, β€150g/mΒ²
| Item | Details |
|---|---|
| Base Tariff Rate | 0% (Most Favored Nation rate) |
| USITC Additional Tariff (Section 301) | +25% |
| IEEPA Additional Tariff (List 4B) | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (Deny de minimis for Section 301 goods) |
| Legal Basis Path | USITC:4704.29.00.00 β Footnote 9903.88.01 β IEEPA:9903.01.25 |
π Explanation:
- 0% is the base MFN (Most Favored Nation) rate for paper under Chapter 48.
- +25% is applied under Section 301 of the Trade Act (USITC Footnote 9903.88.01).
- +10% is applied under IEEPA List 4B for Chinese-origin goods (effective Nov 10, 2025).
- Total: 35% β This is a high tariff for a basic commodity.
- No de minimis exemption: Even small shipments are subject to full tariffs.
π οΈ IV. Customs Clearance Best Practices & Risk Mitigation
β 1. Required Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must state: "Uncoated Wood Pulp Paper, 4704.29.00.00, Weight β€150g/mΒ²" |
| β Packing List | βοΈ | Include gross/net weight, dimensions, number of rolls/sheets |
| β Certificate of Origin (CO) | βοΈ | Confirm Chinese origin to trigger correct tariffs |
| β Product Specification Sheet | βοΈ | Detail: fiber content, coating status, weight, width, roll/core type |
| β Material Safety Data Sheet (MSDS) | β | Not required for paper unless chemical-treated |
| β FCC/CE Certificates | β | Not applicable for paper |
| β Bill of Lading/Air Waybill | βοΈ | Standard shipping document |
β 2. Classification Accuracy Tips
π₯ βCoated vs. Uncoated, Weight Matters, Fiber Type Counts!β
| Scenario | Correct HS Code | Why? |
|---|---|---|
| Uncoated, wood pulp, β€150g/mΒ² | 4704.29.00.00 |
Fits all criteria |
| Coated wood pulp paper | 4802.55.20.00 or 4810.22.70.40 |
Coating disqualifies 4704 |
| Newspaper (standard newsprint) | 4801.00.01.20 |
Specific subheading for newsprint |
| Kraft paper/board (>150g/mΒ²) | 4810.22.50.80 |
Heavier, often kraft |
| Cotton-based paper | 4802.58.20.40 |
Non-wood fiber |
| Perforated/stamped paper | 4823.90.86.80 or 4823.90.67.00 |
Processed beyond raw form |
π Critical Warning:
- Misclassifying coated paper as4704will result in audit penalties and back taxes.
- Always verify fiber content (wood vs. non-wood) and coating status.
β 3. Special Cases & Exceptions
| Case | Recommendation |
|---|---|
| Paper with <10% mechanical fiber | Still 4704.29.00.00 if uncoated and β€150g/mΒ² |
| Paper with β₯10% mechanical fiber | Consider 4810.22.70.40 if light-coated |
| Paper for medical use | Same HS, but provide additional compliance docs |
| Paper imported by e-commerce (de minimis) | β Not exempt β Section 301 goods are always taxed |
| Paper re-exported from third country | Origin still China β Tariffs apply |
π V. Global Tariff Comparison (2026)
| Country | HS Code | Base Tariff | Additional Tariffs | Total | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA | 4704.29.00.00 |
0% | +25% (301) +10% (IEEPA) | 35% | High tariff for China origin |
| π¨π³ China | 4704.29.00.00 |
0% | None | 0% | Domestic production |
| πͺπΊ EU | 4704.29.00 |
0% | None | 0% | No additional tariffs |
| π¬π§ UK | 4704.29.00 |
0% | None | 0% | Post-Brexit, favorable |
| π―π΅ Japan | 4704.29.00 |
0% | None | 0% | No additional tariffs |
π Conclusion:
- USA is the only major market imposing high tariffs on Chinese paper under HS 4704.
- EU, UK, Japan, China have 0% tariffs for this category.
- Supply chain diversification (e.g., produce in Vietnam, Thailand) can avoid US tariffs.
π VI. Common Mistakes & Pitfalls
β Mistake 1: Classifying coated paper under 4704
π Consequence: Misclassification penalty, back taxes of 35% + interest.
β Mistake 2: Ignoring fiber content
π Consequence: If >10% mechanical fiber, may need 4810 instead.
β Mistake 3: Assuming de minimis exemption for small shipments
π Consequence: All Section 301 goods are taxed, regardless of value.
β Mistake 4: Using vague descriptions like "paper" on invoice
π Consequence: Customs may delay or reclassify, causing delays and extra costs.
β Best Practice:
βUncoated Wood Pulp Paper, 120g/mΒ², 88cm x 100m Roll, Not Perforated, HS 4704.29.00.00β
π― VII. Final Recommendations
π― Key Takeaways:
πΉ HS 4704.29.00.00 = Uncoated, wood pulp, β€150g/mΒ²
πΉ US Tariff: 35% (0% base + 25% 301 + 10% IEEPA)
πΉ No de minimis β All shipments taxed
πΉ Avoid coated paper misclassification
πΉ Consider non-China origins for US exports
π£ Action Steps:
π Consult a Customs Broker to verify HS code with product samples
π Prepare Detailed Specifications (fiber %, weight, coating status)
π Evaluate Supply Chain β Can you source from non-China countries to avoid 35% tariff?
π File for Pre-Ruling (CBP Binding Ruling) to lock in classification and tariff rate
β¨ Precision in Classification = Cost Savings + Compliance
πΌ Every gram of paper counts β get the HS code right!
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.