Recovered paper
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4707900000 | 35.0% | CN | US | Official Doc |
| 4707100000 | 35.0% | CN | US | Official Doc |
| 4823901000 | 35.0% | CN | US | Official Doc |
| 4805247000 | 35.0% | CN | US | Official Doc |
| 4805245000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Recovered Paper (Waste & Scrap Paper)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition: What is "Recovered Paper"?
"Recovered Paper" refers to used paper that has been collected for recycling. It is a raw material for the paper industry, not a finished consumer product. In international trade, classification depends on the fiber content and intended use.
β οΈ Key Distinction:
- If it is mixed waste paper (newspapers, magazines, office waste) intended for recycling β Generally falls under Chapter 47.
- If it is specific paperboard/pulp processed into a specific shape or grade β Might fall under Chapter 48.
- Critical Rule: "Recovered" implies it is waste/scrap. Do not misclassify as "virgin paper" or "finished paper products."
π¦ II. HS Code Classification Details (2026 Latest Tariff Mapping)
Based on the provided data, the following HS Codes are matched for Recovered Paper scenarios. All entries carry a 35.0% Total Tax Rate due to US-China trade policies.
| HS Code | Product Description | Matching Criteria | Tax Detail Breakdown |
|---|---|---|---|
4707.90.00.00 |
Recovered Paper & Paperboard (Other) | Material: Recycled paper & paperboard. Scenario: General paper recycling. |
Total: 35.0% - Base: 0.0% - Section 301: 25.0% - Section 122: 10.0% |
4707.10.00.00 |
Recovered Paper (Specific Grade) | Material: Paper. Usage: For recycling. Attribute: Matches recovered paper/board attributes. |
Total: 35.0% - Base: 0.0% - Section 301: 25.0% - Section 122: 10.0% |
4823.90.10.00 |
Paper & Paperboard Products (Other) | Material: Pulp-based / Paper. Attribute: Matches paper attributes. |
Total: 35.0% - Base: 0.0% - Section 301: 25.0% - Section 122: 10.0% |
4805.24.70.00 |
Test Liner / Recycled Paper | Material: Recycled paper. Form: Paper. Requirement: Meets test liner requirements. |
Total: 35.0% - Base: 0.0% - Section 301: 25.0% - Section 122: 10.0% |
4805.24.50.00 |
Uncoated Paper & Paperboard (Recycled) | Material: Recycled paper. Class: Uncoated paper & paperboard. Consistency: High attribute match. |
Total: 35.0% - Base: 0.0% - Section 301: 25.0% - Section 122: 10.0% |
π Key Insight:
- All listed HS Codes for Recovered Paper from China face a 35% total duty in the US.
- The breakdown is consistent: 0% Base + 25% Section 301 + 10% Section 122.
-4707series is the most standard for waste/recycled paper.4805/4823series may apply if the paper is processed into specific grades (like test liner) but still classified as recycled.
π° III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current policies apply (Section 301 & Section 122)
π― Universal Tax Structure for All Listed HS Codes
| Item | Content |
|---|---|
| Base Duty Rate | 0% (Ad Valorem) |
| Section 301 Surcharge | +25% (USITC Footnote: China-specific tariffs) |
| Section 122 Surcharge | +10% (Trade Enforcement / Countervailing measures) |
| Total Tax Rate | 35.0% |
| Calculation Basis | CIF Value Γ 35% |
| De Minimis Exemption | β Not Applicable (Section 321 exemption does not cover Section 301/122 goods from China) |
| Legal Basis Path | USITC:4707/4805/4823 β Section301:Footnote β Section122:TradeEnforcement |
π Explanation:
- "Base Duty 0%": Most paper products have low base tariffs.
- "Section 301 (25%)": This is the major trade war tariff targeting Chinese goods.
- "Section 122 (10%)": Additional tariff often applied for trade balance or enforcement reasons.
- Total 35%: This is a high-cost category. Profit margins must account for this.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Must Provide | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Clearly state "Recovered Paper" or "Waste Paper." Avoid vague terms like "Paper." |
| β Packing List | βοΈ | Detail weight, bale size, and moisture content. |
| β Certificate of Origin | βοΈ | Confirm Chinese origin to apply correct tariffs. |
| β Product Specification Sheet | βοΈ | Describe fiber type (e.g., OCC, ONP, MOWG). |
| β Environmental Compliance Docs | βοΈ | If applicable, show recycling compliance or lack of hazardous waste. |
| β Bill of Lading | βοΈ | Ensure HS Codes match invoice exactly. |
β 2. Declaration Tips (Critical)
π₯ "Be Specific, Be Honest, Be Precise!"
| Scenario | Correct Declaration | Risk of Error |
|---|---|---|
| Mixed Waste Paper | 4707.90.00.00 - "Recovered Paper, Mixed Grades" |
Misdeclaring as virgin paper β Severe penalty. |
| Test Liner (Recycled) | 4805.24.70.00 - "Recycled Test Liner" |
If not recycled, but declared as such β Fraud risk. |
| Uncoated Recycled Board | 4805.24.50.00 - "Uncoated Recycled Paperboard" |
Ensure it is uncoated. Coated paper may have different codes. |
| Paper Pulp | 4823.90.10.00 - "Recycled Paper Pulp Products" |
Only if processed into pulp products, not loose waste. |
π Warning:
- Do not use generic terms like "Paper" or "Cardboard" without specifying "Recovered" or "Recycled."
- If the paper contains non-paper materials (plastic, metal), it may be reclassified as "Waste" under Chapter 39 or 76, leading to different tariffs and stricter environmental checks.
β 3. Special Cases
| Situation | Handling Advice |
|---|---|
| High Moisture Content | Specify moisture % in invoice. High moisture may lead to weight disputes. |
| Contaminated Paper | If contaminated with food/oil, it may be classified as "Waste" rather than "Recovered Paper," affecting HS code and environmental regulations. |
| Baled vs. Loose | Baled paper is standard. Loose paper may incur higher freight costs and handling fees. |
| Transshipment | If transshipped via Vietnam/Malaysia, original Chinese origin must be declared. Avoiding tariffs through transshipment is illegal. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification/Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4707.90.00.00 / 4805.24.xxxx |
35.0% | Environmental Compliance | High tariff due to Section 301/122. |
| π¨π³ China | 4707 series |
0% | None | Domestic recycling incentives. |
| πͺπΊ EU | 4707 series |
0% | REACH, Waste Shipment Reg. | Strict environmental checks on waste imports. |
| π―π΅ Japan | 4707 series |
0% | JIS Standards | High quality standards for recycled fiber. |
π Conclusion:
- The US is the most expensive market for Chinese recovered paper due to the 35% combined tariff.
- Consider sourcing from non-China origins (e.g., Vietnam, Malaysia) if possible, though Chinese waste is heavily traded.
- Value-added processing in a third country may help, but "Country of Origin" rules are strict.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring "Recovered Paper" as "Virgin Paper" to avoid tariffs.
π Consequence: Customs audit β 100% duty repayment + fines + legal action.
β Mistake 2: Mixing different grades of paper in one shipment without proper specification.
π Consequence: Customs reclassification β Delay + Extra Inspection Fees.
β Mistake 3: Ignoring the "Section 122" tariff.
π Consequence: Unexpected 10% additional cost not factored into pricing.
β Mistake 4: Using vague descriptions like "Cardboard" without specifying "Recovered."
π Consequence: High risk of misclassification and penalties.
β Correct Practice:
"Recovered Paper, Mixed Grades (OCC/ONP), Baled, Moisture <12%, For Recycling, HS Code: 4707.90.00.00"
π― VII. Conclusion: Professional Clearance, Cost Control, Compliance!
π― Remember the Rules:
πΉ "Recovered Paper = 35% Total Tax (US)"
πΉ "0% Base + 25% 301 + 10% 122"
πΉ "Be Specific in Description: 'Recovered' is Key!"
π Pro Tip:
If you are importing large volumes, consider Advance Rulings from US Customs (CBP) to confirm the correct HS Code and tariff treatment. This provides legal certainty and avoids surprise costs.
π£ Immediate Action:
π Contact a Licensed Customs Broker
π Prepare Detailed Product Specs
π Verify HS Code with CBP
π Ensure Smooth Clearance & Maximize Profit Margins!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent Counts in Tariff Planning!
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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) 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.