再生未漂白瓦楞纸板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4805249000 | 35.0% | CN | US | Official Doc |
| 4805247000 | 12.0% | CN | US | Official Doc |
| 4805250000 | 35.0% | CN | US | Official Doc |
AI Analysis
📦 Corrugated Fiberboard (Unbleached, Regenerated/Recycled)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy 📌 I. Product Definition & Classification: Do You Really Understand "Corrugated Board"?
Corrugated Fiberboard is the backbone of global logistics, packaging, and e-commerce. In international trade, specifically for imports into the United States from China, it is strictly categorized based on its material composition (regenerated vs. virgin), processing state (bleached vs. unbleached), and structural form (paper vs. board).
Key Distinction: * Regenerated/Recycled: Contains a significant portion of recycled fibers (waste paper). * Unbleached: Natural brown color, not chemically whitened. * Corrugated: Fluted medium sandwiched between linerboards.
⚠️ Critical Classification Point:
- If the product is "Regenerated Unbleached Corrugated Board" and fits specific "regenerated linerboard" criteria → HS 4805.24.70.00 (Lower Tax).
- If the product is "Regenerated Unbleached Corrugated Paper/Board" falling under general recycled paper/board categories → HS 4805.24.90.00 / 4805.25.00.00 (Higher Tax).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate | Legal Basis |
|---|---|---|---|---|
4805.24.70.00 |
Regenerated unbleached corrugated board; fits regenerated linerboard requirements | Specific recycled board meeting liner specs | 12.0% | Base 0% + 122-Clause 10% + Sec 301 2% |
4805.24.90.00 |
Regenerated unbleached corrugated paper/board; general recycled paper category | General recycled corrugated materials | 35.0% | Base 0% + 122-Clause 10% + Sec 301 25% |
4805.25.00.00 |
Regenerated unbleached corrugated paper; uncoated paper/board category | Uncoated recycled paper form | 35.0% | Base 0% + 122-Clause 10% + Sec 301 25% |
🔍 Key Reminder:
- The difference between 12% and 35% is massive. It hinges on whether the product is classified specifically as "Regenerated Linerboard" (4805.24.70.00) or general "Regenerated Paper/Board" (4805.24.90.00 / 4805.25.00.00). - All these codes apply to Unbleached (brown) materials. Bleached versions would fall under different sub-headings.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025 (Current 2026 Tariff Structure)
🎯 1. 4805.24.70.00 —— Regenerated Unbleached Corrugated Board (Regenerated Linerboard)
| Item | Details |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Additional Tax | +2.0% (USITC Footnote related to specific packaging materials) |
| 122-Clause Tax | +10.0% (Section 301 additional duties for certain goods) |
| Total Tax Rate | 12.0% |
| Tax Calculation | CIF Value × 12% |
| De Minimis Eligibility | ❌ No (Deny De Minimis for high-value industrial inputs) |
| Legal Path | USITC:4805.24.70.00 → 122-Clause: 10% → Sec 301: 2% |
📌 Explanation:
- This is the most favorable classification for recycled corrugated board. - The "122-Clause" refers to specific Section 301 provisions targeting paper products. - Total 12% is significantly lower than the alternative. Proper documentation proving it is "regenerated linerboard" is crucial.
🎯 2. 4805.24.90.00 —— Regenerated Unbleached Corrugated Paper/Board (General Category)
| Item | Details |
|---|---|
| Base Tariff | 0% |
| Section 301 Additional Tax | +25.0% (Standard Section 301 surcharge for List 4B/4C goods) |
| 122-Clause Tax | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Path | USITC:4805.24.90.00 → 122-Clause: 10% → Sec 301: 25% |
📌 Note:
- This classification applies if the product is considered general "regenerated paper" rather than specific "linerboard." - Total 35% is a high tariff burden. It includes the standard 25% Section 301 tariff plus 10% for 122-Clause items.
🎯 3. 4805.25.00.00 —— Regenerated Unbleached Corrugated Paper (Uncoated)
| Item | Details |
|---|---|
| Base Tariff | 0% |
| Section 301 Additional Tax | +25.0% |
| 122-Clause Tax | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Path | USITC:4805.25.00.00 → 122-Clause: 10% → Sec 301: 25% |
📌 Note:
- Similar to4805.24.90.00, this falls under the "uncoated paper/board" umbrella. - The tax burden is identical (35%). Classification depends on the specific physical form and manufacturing process defined in the HTSUS.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation List (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail: Recycled content %, GSM (grams per square meter), Flute profile (A, B, C, E), Burst strength. |
| ✅ Material Composition Proof | ✔️ | Certificate of Analysis (COA) showing recycled fiber percentage to support "Regenerated" claim. |
| ✅ Product Photos | ✔️ | Clear images showing corrugation, edge view, and any branding. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Regenerated Unbleached Corrugated Board/Paper." |
| ✅ Packing List | ✔️ | Include weight, dimensions, and palletization details. |
| ✅ Country of Origin Certificate | ✔️ | Essential for Section 301 tax application. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Regenerated Liner = 12%, General Paper = 35%! Describe Precisely!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Product is Regenerated Linerboard | 4805.24.70.00 |
Misdeclare as general paper → 35% Tax |
| Product is General Recycled Corrugated Paper | 4805.24.90.00 |
Misdeclare as linerboard → Customs Audit/Penalty |
| Product is Uncoated Recycled Paper | 4805.25.00.00 |
N/A |
| Bleached Paper | ❌ Not in Scope | Using these codes for white paper → Rejection |
📌 Crucial Tip:
- Ensure the invoice and packing list explicitly state "Regenerated" and "Unbleached." - If the product is "virgin fiber," these HS codes are invalid.
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | If mixed with virgin paper, declare separately. Do not mix under "regenerated" codes. |
| High Recycled Content | Provide lab test results showing >50% recycled content to justify "Regenerated" classification. |
| Import for Packaging | If used directly for packaging, ensure no further processing in the US that changes its nature. |
| Small Quantities | Even small shipments are subject to the 12% or 35% tax. No de minimis exemption. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tax Rate (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4805.24.70.00 / 4805.24.90.00 |
12% or 35% | None specific | High tariff impact due to Sec 301 |
| 🇨🇳 China | 4805.24.70.00 / 4805.24.90.00 |
5% - 8% (Import Duty) | CCC (if applicable) | Lower baseline tax |
| 🇪🇺 EU | 4805.24.70.00 / 4805.24.90.00 |
6.5% | CE (if packaging for food/medicine) | No Sec 301 equivalent |
| 🇬🇧 UK | 4805.24.70.00 / 4805.24.90.00 |
6.5% | FSC/PEFC (Sustainability) | No Sec 301 equivalent |
| 🇯🇵 Japan | 4805.24.70.00 / 4805.24.90.00 |
3% - 5% | JIS Standard | Low baseline tax |
📌 Conclusion:
- USA is the most expensive market for this product due to Section 301 and 122-Clause tariffs. - Differentiation is Key: Correctly classifying as4805.24.70.00saves 23% in taxes compared to4805.24.90.00.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Regenerated Linerboard" as "General Corrugated Paper"
👉 Consequence: Pay 35% instead of 12%. Overpayment of 23%!
❌ Error 2: Failing to prove "Regenerated" status
👉 Consequence: Customs may reject the "Regenerated" claim, leading to penalties or reclassification to higher duty rates.
❌ Error 3: Confusing "Unbleached" with "Bleached"
👉 Consequence: Wrong HS code entirely. Bleached boards have different tax treatments.
❌ Error 4: Assuming De Minimis applies
👉 Consequence: No exemption. All shipments are taxed. Attempting to split shipments to avoid tax can lead to seizure.
✅ Correct Practice:
"Regenerated Unbleached Corrugated Board, 50% Recycled Content, Brown, Flute B, for Export Packaging"
🎯 VII. Conclusion: Precision Classification, Cost Savings!
🎯 Remember the Mnemonic:
🔹 "Linerboard 12%, General Paper 35%, Prove Recycled, Save 23%!"
🔹 "HS Code is King, Tax Rate is Queen, Accuracy is Wealth!"
📌 Tips:
- If your product qualifies as Regenerated Linerboard, provide lab tests and specifications to support 4805.24.70.00.
- For general recycled board, use 4805.24.90.00 but expect 35% tax.
- Consider Advance Rulings from US Customs if uncertain about classification.
📣 Action Now:
📞 Contact a licensed customs broker.
📄 Provide Product Specs + Recycled Content Report.
🚀 Classify Correctly, Pay Less, Clear Faster!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every 1% Tax Saved is Pure Profit!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.