Recycled cardboard for pulp making
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4707100000 | 35.0% | CN | US | Official Doc |
| 4707900000 | 35.0% | CN | US | Official Doc |
AI Analysis
π¦ Recycled Cardboard for Pulp Making (Waste & Scrap Paper)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
π I. Product Definition & Classification: What is "Recycled Cardboard for Pulp"?
In international trade, "recycled cardboard for pulp making" falls under the category of Recovered (Waste and Scrap) Paper and Paperboard. It is not treated as finished goods but as raw material for the paper manufacturing industry.
It is primarily divided into two classifications based on its condition and sorting:
- Unbleached Kraft Paper or Paperboard / Corrugated: High-grade, unsorted but specific types of waste (e.g., old corrugated containers - OCC).
- Other (Including Unsorted Waste): Mixed paper waste, lower-grade scraps, or mixed cardboard that doesn't fit the specific "unbleached kraft" definition.
β οΈ Key Distinction:
- If the waste is specifically unbleached kraft paper, paperboard, or corrugated cardboard β Classify under 4707.10.00.00.
- If the waste is other types of paper/paperboard, or unsorted mixed waste β Classify under 4707.90.00.00.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Sorting Status |
|---|---|---|---|
4707.10.00.00 |
Recovered paper: Unbleached kraft paper/board, corrugated paper/board | Old Corrugated Containers (OCC), high-grade white box waste | β Specific (Kraft/Corrugated) |
4707.90.00.00 |
Recovered paper: Other, including unsorted waste and scrap | Mixed paper waste, office paper scraps, mixed cardboard | β Unsorted / Mixed |
π Important Reminder:
- Both codes are classified under Chapter 47 (Pulp of wood or of other fibrous cellosic material).
- The key factor is the material type (Kraft/Corrugated vs. Other) and sorting status.
- Even if the cardboard is clean, if it is not "unbleached kraft/corrugated," it likely falls under 4707.90.00.00.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: From November 10, 2025 (for subsequent imports)
π― 1. 4707.10.00.00 ββ Recovered Paper: Unbleached Kraft/Corrugated
| Item | Content |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| Section 301 Surtax (USITC) | +25% (from USITC Footnote 9903.03.00) |
| Total Tariff Rate | 25% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:4707.10.00.00 β FOOTNOTE:9903.03.00 |
π Explanation:
- Base Rate: 0% (Standard for waste paper under normal trade).
- Surtax: +25% is applied due to Section 301 tariffs targeting Chinese goods.
- Total: 25%. This is a significant cost for low-margin recycled materials.
π― 2. 4707.90.00.00 ββ Recovered Paper: Other (Including Unsorted)
| Item | Content |
|---|---|
| Basic Tariff | 0% (ad valorem) |
| Section 301 Surtax (USITC) | +25% (from USITC Footnote 9903.03.00) |
| Total Tariff Rate | 25% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:4707.90.00.00 β FOOTNOTE:9903.03.00 |
π Note:
- Same tax structure as the above code.
- Mixed waste or unsorted cardboard is also subject to the 25% surtax.
- There is no lower tariff for "unsorted" waste; the surtax applies to all recovered paper from China.
π οΈ IV. Customs Clearance Practical Advice (Practical Pitfall Guide)
β 1. Required Documentation Checklist (Must-Have)
| Document | Required | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must specify "Recovered Paper/Cardboard for Pulp Making" |
| β Packing List | βοΈ | Detail weight, bale size, and quantity |
| β Certificate of Origin (CO) | βοΈ | Essential for proving Chinese origin (triggers the 25% tax) |
| β Product Description | βοΈ | Specify "Unsorted" or "Corrugated" clearly |
| β Phytosanitary Certificate | βοΈ | Often required for paper waste to prove freedom from pests/soil |
| β Bill of Lading | βοΈ | Standard shipping document |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Classify Correctly, Avoid Penalty, Specify 'For Pulp'!"
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| Mixed Cardboard Waste | 4707.90.00.00 |
Misclassifying as "New Paper" β High Tariff + Penalty |
| Clean Corrugated Boxes | 4707.10.00.00 |
Misclassifying as "Other" β Still 25%, but wrong description |
| Baled vs. Loose | Specify "Baled" if applicable | Vague description β Delays for inspection |
| Origin | Clearly state "Made in China" | Hiding origin β Smuggling risk, severe penalties |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Contaminated Waste | If paper is contaminated with plastic/chemicals, it may be rejected as hazardous waste. Ensure purity. |
| Small Quantity (< $800) | No De Minimis Exemption for HS Codes 4707.10/90 from China. Tax applies even for small shipments. |
| Bale Standards | Ensure bales are tightly compressed to reduce volume and avoid "air freight" charges. |
| Phytosanitary Check | USDA may inspect for insects/fungal contamination. Pre-treatment (fumigation) may be needed. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4707.10.00.00 / 4707.90.00.00 |
25% | Phytosanitary Cert. | High tax impact; de minimis not applicable. |
| π¨π³ China | 4707.00.00.00 |
0% | None | China imports recycled paper for pulp. |
| πͺπΊ EU | 4707.30.00 (Kraft) / 4707.90 (Other) |
0%~2.5% | ISPM 15 Packaging | Lower taxes, but strict quality standards. |
| π¬π§ UK | 4707.30.00 / 4707.90.00 |
0%~2.5% | ISPM 15 Packaging | Post-Brexit rules apply; similar to EU. |
| π―π΅ Japan | 4707.30.00 / 4707.90.00 |
0%~2.5% | ISPM 15 Packaging | High quality requirements for imported waste. |
π Conclusion:
- The US imposes a 25% surtax on all recovered paper from China.
- No de minimis exemption applies, meaning even small samples or low-value shipments are taxed.
- Alternative Markets: Consider exporting to EU, UK, or Japan where tariffs are lower (0%~2.5%), but ensure compliance with strict waste import regulations.
π VI. Common Errors & Pitfalls Guide (Lessons Learned)
β Error 1: Misclassifying "Recovered Paper" as "New Paper"
π Consequence: Higher duty rates (e.g., 3%~5% for new paper + 25% surtax) + Penalty for False Declaration.
β Error 2: Ignoring Phytosanitary Requirements
π Consequence: Shipment quarantined or returned due to pest risk.
β Error 3: Assuming De Minimis Applies
π Consequence: Unexpected 25% tax bill for small shipments under $800.
β Error 4: Vague Description ("Paper Waste")
π Consequence: Customs delays for manual inspection and classification review.
β Correct Practice:
"Recovered Corrugated Paper, Unsorted, Baled, For Pulp Making, HS Code 4707.90.00.00, Origin: China"
π― VII. Conclusion: Professional Classification, Cost Savings, and Efficiency!
π― Remember the Mnemonic:
πΉ "Kraft/Corrugated β 4707.10, Other/Unsorted β 4707.90"
πΉ "25% Surcharge Always Applies, No De Minimis Exemption!"
πΉ "Clear Description Saves Time, Phytosanitary Cert. Avoids Delays!"
π Tips:
- If your recycled cardboard is originating from Vietnam, Thailand, or Malaysia, you may qualify for lower or no surtax (depending on current trade agreements).
- Pre-shipment Inspection: Consider hiring a third-party inspector to verify quality and phytosanitary compliance before shipping.
- Consult a Customs Broker: For large volumes, a Pre-Ruling from CBP can confirm the HS code and tax liability in advance.
π£ Immediate Action:
π Contact a licensed customs broker + Provide bale photos + Verify Phytosanitary Requirements
π Ensure smooth clearance, avoid unexpected 25% taxes, and optimize your supply chain!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every percent saved in tax is pure profit!
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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.