Recycled Cardboard
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4707100000 | 35.0% | CN | US | Official Doc |
| 4805245000 | 35.0% | CN | US | Official Doc |
| 4707900000 | 35.0% | CN | US | Official Doc |
| 4805247000 | 12.0% | CN | US | Official Doc |
| 4818900020 | 17.5% | CN | US | Official Doc |
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AI Analysis
π¦ Recycled Cardboard & Paper Products (Waste and Scrap)
π HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Schedule | Professional Entry Strategy
π I. Product Definition and Classification: What Exactly is "Recycled Cardboard"?
"Recycled Cardboard" is a broad term in international trade that covers various stages of paper recovery. In customs classification, the distinction hinges on physical form (raw waste vs. processed sheets) and end-use (raw material for pulp vs. finished packaging/hygiene products).
International trade categorizes these items into two main buckets:
1. Waste and Scrap (Raw Material):
- Unprocessed, baled, or shredded cardboard/paper intended for recycling into pulp.
- Key characteristic: Not yet formed into specific utility products (like tissues or specific packaging boards).
- HS Chapters: 47 (Pulp) or 48 (Paper, in waste form).
2. Processed Recycled Paper Products (Finished/semi-finished Goods):
- Test liner, corrugated base, or specialized recycled paper sheets.
- Key characteristic: Formed into specific grades or used for specific functions (e.g., testing, lining, hygiene).
- HS Chapters: 48 (Paper products).
β οΈ Critical Distinction Point:
- If the material is loose waste, shreds, or unsorted bales of cardboard/paper β It falls under 4707.10 / 4707.90.
- If the material is specific grades of test liner or recycled paper sheets (even if recycled) β It falls under 4805.24.
- If the material is finished hygiene items made from recycled pulp β It falls under 4818.90.
π II. HS Code Classification Matrix (2026 Latest Tariff Data)
| HS Code | Product Description | Application Scenario | Physical Form | Recycled Content |
|---|---|---|---|---|
4707.10.00.00 |
Recycled paper and paperboard, matching the material and use of recovered waste paper/cardboard in the code. | Baled waste cardboard, mixed paper waste for pulping. | β Raw Waste/Bales | β 100% |
4805.24.50.00 |
Recycled paper, fully consistent with the material attribute of "test liner" (recycled liner) in the code. | Test liner paper, recycled cardboard sheets used for packaging base. | β Processed Sheets/Reels | β 100% |
4707.90.00.00 |
Paper and paperboard, in a form belonging to the recycling category, fitting the definition of recovered paper/cardboard. | Other types of waste paper/cardboard not specified elsewhere (e.g., mixed recycled waste). | β Raw Waste/Bales | β 100% |
4805.24.70.00 |
Recycled paper, meeting the material requirements for recycled liner, falling under the paper category. | Specific grade recycled liner paper (often for export markets with lower tariffs). | β Processed Sheets/Reels | β 100% |
4818.90.00.20 |
Paper products, meeting paper/cellulose cotton material requirements, intended for hygiene purposes. | Recycled toilet paper, tissues, or hygiene paper products. | β Finished Hygiene Goods | β 100% |
π Key Reminder:
- "Waste" vs. "Product":4707codes are for waste/scrap.4805and4818are for finished/semi-finished products. Misclassifying a finished recycled tissue as "waste" (4707) is a common error that leads to severe penalties.
- "Test Liner" Specifics: If you are exporting recycled cardboard sheets used for corrugated packaging, you must determine if it is "waste" (4707) or "processed test liner" (4805). Processed liner usually requires specific density/thickness specifications.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: 2025 November 10 onwards (Including subsequent imports)
π― 1. 4707.10.00.00 & 4707.90.00.00 ββ Recycled Paper/Cardboard Waste
| Item | Content |
|---|---|
| Base Rate | 0% (ad valorem) |
| USITC Surcharge | +25% (Under USITC Footnote related to Section 301) |
| IEEPA Surcharge | +10% (Targeting Chinese/HK products, effective Nov 10, 2025) |
| Total Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β NO (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4707.x β FOOTNOTE:301_Section |
π Explanation:
- These codes fall under Section 301 goods. Even though the base tariff is 0%, the 25% Section 301 tariff + 10% IEEPA tariff applies.
- Total effective rate is 35%. This is significant for low-margin waste recycling imports.
- No de minimis exemption: Small parcels cannot bypass this tariff.
π― 2. 4805.24.50.00 ββ Recycled Test Liner (Processed)
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +25% (Under USITC Footnote related to Section 301) |
| IEEPA Surcharge | +10% (Targeting Chinese/HK products, effective Nov 10, 2025) |
| Total Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β NO (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4805.24.50 β FOOTNOTE:301_Section |
π Note:
- Even though this is a "processed" paper product, it remains subject to the 35% total tariff due to its origin and classification under Section 301 lists.
- Ensure the product is clearly defined as "Test Liner" to avoid misclassification as general waste.
π― 3. 4805.24.70.00 ββ Recycled Liner (Specific Grade)
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +2% (Lower surcharge for specific recycled paper grades) |
| IEEPA Surcharge | +10% (Standard IEEPA 10% applies) |
| Total Rate | 12% |
| Tax Calculation | CIF Value Γ 12% |
| De Minimis Eligibility | β NO (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:4805.24.70 β FOOTNOTE:Low_Surcharge |
π Strategic Advantage:
- This is the most cost-effective code for recycled paper products if your product fits the specific material description for4805.24.70.00.
- Total rate is only 12% compared to 35%.
- Requirement: Must prove the material meets the specific technical standards for this subheading (e.g., specific brightness, stiffness, or source material criteria defined in the tariff schedule).
π― 4. 4818.90.00.20 ββ Recycled Hygiene Paper Products
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Surcharge | +7.5% (Specific surcharge for hygiene paper products) |
| IEEPA Surcharge | +10% (Standard IEEPA 10% applies) |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β NO (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4818.90 β FOOTNOTE:Hygiene_Surcharge |
π Note:
- If you are exporting recycled toilet paper or tissues, this code applies.
- The total rate is 17.5%, which is moderate but still significantly higher than non-China origins.
- Must provide clear labeling as "Hygiene Paper Products" to avoid being misclassified as "waste" (35%).
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Essential Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Details composition, recycling rate, and physical form (bale vs. sheet). |
| β Photos (Baled vs. Sheets) | βοΈ | Crucial for CBP to distinguish between Waste (4707) and Product (4805/4818). |
| β Commercial Invoice | βοΈ | Must explicitly state: "Recycled Cardboard Waste" OR "Recycled Test Liner Paper". Avoid vague terms like "Paper". |
| β Packing List | βοΈ | Show weight per bale/sheet. Consistency is key for valuation. |
| β Certificate of Origin (CO) | βοΈ | Confirm Chinese origin to apply correct IEEPA/Section 301 rates. |
| β Third-Party Test Report | βοΈ | For 4805.24.70.00, a lab report proving material specs can help justify the 12% tariff vs. 35%. |
β 2. Declaration Techniques (Key Mnemonic)
π₯ "Form Determines Code, Code Determines Cost!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Baled Waste Cardboard | 4707.10.00.00 or 4707.90.00.00 |
Declare as "Test Liner" | Over-tax + Audit Risk |
| Recycled Sheet Paper | 4805.24.50.00 or 4805.24.70.00 |
Declare as "Waste" | Under-tax β Penalty |
| Recycled Tissues | 4818.90.00.20 |
Declare as "Paper Waste" | Severe Penalty + Retention |
| Mixed Recycling | 4707.90.00.00 |
Split into multiple codes incorrectly | Delayed Release |
β 3. Special Handling for High-Value Claims
| Scenario | Handling Advice |
|---|---|
Attempting 12% Rate (4805.24.70.00) |
Must provide lab test reports confirming the paper meets the specific technical criteria for this subheading. CBP is strict on this. |
| OEM Branded Recycled Paper | Provide brand authorization if applicable. Ensure the invoice clearly states the product function (e.g., "For Corrugated Packaging"). |
| Hygiene Products | Ensure no contamination from non-paper materials (e.g., plastic windows in envelopes) which could change classification. |
| Mixed Bales | If bales contain non-paper materials, they may be rejected or reclassified. Ensure purity >95% for 4707 codes. |
π V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4805.24.70.00 (Preferred) |
12% | None specific, but CBP audit risk high | 4707 codes are 35%. 4818 is 17.5%. |
| π¨π³ China | 4707.10.00.00 |
0% | No special import license | Domestic recycling hub. |
| πͺπΊ EU | 4707.10.00 |
0% (with EPR compliance) | EPR Registration, CE (if applicable) | Strict waste shipment regulations (Basel Convention). |
| π²π½ Mexico | 4805.24.50.00 |
0% - 5% (USMCA if eligible) | NOM Certification | USMCA may apply if significant transformation occurs. |
| π»π³ Vietnam | 4805.24.50.00 |
0% | No specific barriers | Low-cost recycling hub. |
π Conclusion:
- USA is the most challenging market due to Section 301 and IEEPA surcharges.
- Optimization Strategy: If your product is a processed recycled paper sheet (not just waste), strive to qualify for4805.24.70.00(12%) instead of4707(35%) or4805.24.50(35%).
- Hygiene products (4818) have a moderate rate of 17.5%, which is better than waste but requires strict hygiene compliance documentation.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring processed recycled paper sheets as Waste (4707)
π Consequence: You pay 35% when you could have paid 12% or 17.5% if correctly classified as a product. OR if CBP rejects it as "waste" due to form, it may be seized.
β Mistake 2: Declaring Baled Waste as Test Liner (4805)
π Consequence: Under-declaration of duty. CBP will audit, impose penalties, and possibly detain goods. The tax difference is 23% (35% - 12%).
β Mistake 3: Ignoring IEEPA 10% Surcharge
π Consequence: Even if base tariff is 0%, failing to account for the 10% IEEPA tariff leads to unexpected cash flow issues at customs.
β Mistake 4: Using vague descriptions like "Recycled Paper"
π Consequence: CBP assigns a higher default rate or requests detailed inspection. Always specify: "Recycled Corrugated Test Liner" or "Waste Cardboard Bales".
β Correct Practice:
"Recycled Cardboard Bales, Waste for Pulping, HS 4707.10"
OR
"Recycled Test Liner Paper, 100% Post-Consumer Recycled, HS 4805.24.70"
π― VII. Conclusion: Precision in Classification Saves Thousands!
π― Remember the Mnemonic:
πΉ "Waste is 35%, Processed is 12-17%, Spec is King!"
πΉ "If it's a sheet, not a bale, fight for 4805.24.70!"
πΉ "Hygiene is 17.5%, Waste is 35%, Don't Mix Them!"
π Pro Tip:
If your recycled paper product can meet the specific technical criteria for 4805.24.70.00, invest in lab testing to document it. The 23% tariff savings (35% β 12%) on large shipments is substantial.
Also, consider Advance Rulings from CBP for large recurring shipments to lock in the correct classification.
π£ Action Item:
π Contact a licensed customs broker immediately.
π Provide product samples + technical data sheets.
π Optimize your HS Code to minimize the 35% hammer!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent Saved is Pure Profit in the Recycling Trade!
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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.