Recycled Cardboard (for Pulp Making)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908680 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4819100040 | 35.0% | CN | US | Official Doc |
| 4819100020 | 35.0% | CN | US | Official Doc |
AI Analysis
π¦ Recycled Cardboard (for Pulp Making)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
π 1. Product Definition and Classification: Do You Really Understand βRecycled Cardboardβ?
Recycled cardboard, destined for pulp making, is a critical raw material in the global paper and packaging industry. In international trade, it is classified based on its material composition (cardboard/paper) and physical form (rolls/scrolls/plies). The key to accurate classification lies in distinguishing between primary paper forms (rolls, plies) and other paper products.
β οΈ Key Distinction:
- If the cardboard is supplied in roll form (unprinted or printed, suitable for processing into pulp or further manufacturing), it generally falls under Chapter 48 (Paper and Paperboard), specifically subheadings related to rolled paper products.
- The specific HS codes provided in the data highlight two main categories: 4823 (Other paper products) and 4819 (Cartons/Boxes). The form βscrollβ or βrollβ is the deciding factor for grouping under these headings.
π 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS codes, summaries, and tax details for Recycled Cardboard (for Pulp Making):
| HS Code | Summary & Material/Form | Application Scenario | Total Tax Rate |
|---|---|---|---|
4823.90.86.80 |
Material: Cardboard Form: Scroll/Roll Category: Other paper products |
Recycled cardboard in scroll form, not coated, for general paper product use | 35.0% |
4823.90.67.00 |
Material: Coated Cardboard Form: Scroll/Roll Category: Other coated paper products |
Recycled coated cardboard in scroll form (e.g., coated for printing before recycling) | 35.0% |
4819.10.00.40 |
Material: Cardboard Form: Roll/Plies Category: Primary paper forms |
Recycled cardboard in roll/plies form, considered a primary paper product | 35.0% |
4819.10.00.20 |
Material: Cardboard Form: Roll/Plies Category: Basic paper products |
Recycled cardboard in roll/plies form, representing basic paper product characteristics | 35.0% |
π Key Reminder:
- All listed HS codes apply to cardboard material.
- The distinction between 4823 and 4819 often hinges on the specific definition of "scroll" vs. "roll/plies" and whether the product is considered a "primary form" or an "other paper product."
- Coated vs. Uncoated: If the recycled cardboard retains coating (e.g., from previous packaging),4823.90.67.00may be more appropriate.
π° 3. 2026 Latest Tariff Rate Details (Including Additional Taxes and Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. All Listed HS Codes (4823.90.86.80, 4823.90.67.00, 4819.10.00.40, 4819.10.00.20)
| Item | Content |
|---|---|
| Base Tax Rate | 0% (ad valorem) |
| Additional Tax (Section 301) | +25% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | Section 301: 25% + Section 122: 10% β Total 35% |
π Explanation:
- The 25% additional tax is levied under the US Trade Act Section 301, targeting specific Chinese imports, including certain paper products.
- The 10% Section 122 tariff is an additional duty imposed under Section 122 of the Trade Expansion Act of 1962, often applied to imports affecting national security.
- Total 35% is a high tariff rate, significantly impacting the cost of imported recycled cardboard.
- Note: All four HS codes in the data share the same total tax rate of 35.0%, meaning the classification choice between them affects duty-free status (none are duty-free here) but not the total tariff burden. The primary difference is in product description for customs documentation.
π οΈ 4. Customs Clearance Practical Advice (Field Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All Must Be Provided)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Details: Material type (cardboard), coating status (coated/uncoated), form (scroll/roll), intended use (pulp making). |
| β Photos of Product | βοΈ | Clear images showing the roll/scroll structure, edges, and any labels. |
| β Commercial Invoice | βοΈ | Must clearly state "Recycled Cardboard for Pulp Making" and specify HS Code. |
| β Packing List | βοΈ | Weight, dimensions, and number of rolls/scrolls. |
| β Certificate of Origin (CO) | βοΈ | Required for US customs to assess origin-based tariffs. |
| β Usage Declaration | βοΈ | Confirming the material is for pulp making (not for direct reuse as packaging). |
β 2. Declaration Tips (Key Mantras)
π₯ βRoll/Scroll Form, Cardboard Material, 35% Total, No De Minimis!β
| Situation | Correct Declaration | Incorrect Approach |
|---|---|---|
| Recycled cardboard in rolls for pulp | 4819.10.00.40 or 4819.10.00.20 (if considered primary form) |
Misdeclare as "waste paper" β Lower tax? Risk: Rejection/Penalty |
| Recycled coated cardboard in scrolls | 4823.90.67.00 |
Misdeclare as uncoated β 4823.90.86.80 β Same tax, but description mismatch |
| Any form of recycled cardboard from China | Declare HS Code + 35% Tax | Assume "waste" gets lower tax β High Risk of Audits |
β οΈ Important:
- Do not attempt to declare recycled cardboard as "waste paper" under a different heading to avoid tariffs. US Customs closely monitors such practices.
- Ensure the physical form (scroll vs. roll) matches the HS code description. Mismatches can lead to delays.
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Rolls (Coated/Uncoated) | Separate shipments if possible. If mixed, declare the most specific code or consult a customs broker for guidance. |
| Large Volume Imports | Consider applying for an Advance Ruling to pre-approve HS code and tax rate. |
| Non-Chinese Origin | If sourced from Vietnam, Mexico, etc., IEEPA exemptions may apply, reducing tax to 0-5%. |
| Pulp Making vs. Reuse | Clearly state "for pulp making" to distinguish from reusable packaging, which might have different classifications. |
π 5. Global Main Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirement | Remarks |
|---|---|---|---|---|
| πΊπΈ United States | 4819.10.00.40 / 4823.90.67.00 etc. |
35% (China Origin) | None specific | High tariff; no de minimis |
| π¨π³ China | 4819.10.00.40 |
5% (Import) | CCC (if applicable) | Low tax; encourages recycling |
| πͺπΊ European Union | 4819.10.00 |
0-6.5% | CE (if applicable) | Varies by member state |
| π―π΅ Japan | 4819.10.00 |
0% | PSE (if applicable) | Often duty-free |
| π¦πΊ Australia | 4819.10.00 |
5% | RCM (if applicable) | Moderate tariff |
π Conclusion:
- The US is the only major market imposing a 35% tariff on Chinese recycled cardboard.
- China, Japan, and Australia offer more favorable rates.
- For US-bound shipments, cost-benefit analysis is crucial. Consider sourcing from non-Chinese origins if tariffs are prohibitive.
π 6. Common Errors & Pitfall Avoidance Guide (Lessons Learned)
β Error 1: Declaring recycled cardboard as "Waste Paper" under a different HS code
π Consequence: Customs may reject or reclassify β 35% tax + penalties!
β Error 2: Ignoring the "Coated" vs. "Uncoated" distinction
π Consequence: Misdeclaration β Audit risk, even if tax rate is the same.
β Error 3: Assuming De Minimis exemption applies to cardboard rolls
π Consequence: Shipments seized or returned β No de minimis for these HS codes.
β Correct Approach:
βRecycled Cardboard, Coated, in Scroll Form, for Pulp Making, HS Code 4823.90.67.00, Origin: Chinaβ
π― 7. Conclusion: Precise Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ βRoll/Scroll, Cardboard, 35% Total, No De Minimis!β
πΉ βHS Code Determines Duty, 35% is High, Declare Correctly!β
π Pro Tip:
If your recycled cardboard is sourced from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA exemptions, reducing the tariff to 0-5%.
It is highly recommended to apply for an Advance Ruling with US Customs to avoid clearance risks.
π£ Immediate Action:
π Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
π Let your recycled cardboard clear customs smoothly, efficiently, and cost-effectively!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent of your cost deserves precise calculation!
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.