混合回收纸板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4705000000 | 35.0% | CN | US | Official Doc |
| 4707900000 | 35.0% | CN | US | Official Doc |
| 4707100000 | 35.0% | CN | US | Official Doc |
| 4707100000 | 35.0% | CN | US | Official Doc |
| 4707900000 | 35.0% | CN | US | Official Doc |
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AI Analysis
📦 Mixed Recycled Corrugated Board & Paper Waste
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Mixed Recycled Paperboard"?
"Mixed Recycled Corrugated Board" refers to waste and scrap paper and paperboard that is generally unsorted or mixed in type (including but not limited to corrugated board, office paper, magazines, etc.), intended for recycling or reprocessing into pulp.
In international trade, these materials are primarily classified under Chapter 47 (Wood pulp; paper and paperboard) of the Harmonized System. The critical distinction lies in whether the material is classified under: * 4705.00: Unsorted paper/paperboard waste (often interpreted as mixed/uncategorized in broad terms). * 4707.10 / 4707.90: Sorted paper/paperboard waste, specifically categorized by source or type (e.g., corrugated, office paper, mixed).
⚠️ Key Distinction Point:
- If the waste is unsorted or broadly categorized without specific separation, it may lean towards 4705.00.00.00.
- If the waste is sorted (e.g., separated into corrugated, office paper, mixed waste paper), it falls under 4707 series codes.
- "Mixed" in customs declarations usually implies a heterogeneous mix, often directing customs toward 4707.90.00.00 (Other waste and scrap) or 4707.10.00.00 (Corrugated fibers) depending on the specific composition and sorting status.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicability | Sorting Status |
|---|---|---|---|
4705.00.00.00 |
Wood pulp, other than wood pulp, unsorted | General mixed paper waste, raw material form, unclassified | ❌ Unsorted |
4707.90.00.00 |
Waste and scrap of paper or paperboard; other, unsorted | Mixed recycled paper/cardboard, recycled/waste form, matches "other" description | ✅ Sorted/Mixed |
4707.10.00.00 |
Waste and scrap of paper or paperboard; corrugated fibers | Unbleached cardboard or recycled waste matching corrugated definition | ✅ Sorted |
4707.10.00.00 |
Waste and scrap of paper or paperboard; corrugated fibers | Classified goods, material is paperboard, form is waste paper | ✅ Classified |
4707.90.00.00 |
Waste and scrap of paper or paperboard; other | Classified mixed paper/cardboard, recycled/waste form, matches "other" description | ✅ Classified |
🔍 Key Reminder:
- "Mixed" (混合): If the waste is a heterogeneous mix (e.g., contains both corrugated and office paper without strict separation), 4707.90.00.00 is often the most accurate fit for "Other" waste.
- "Corrugated" (瓦楞纸板): If the waste is predominantly or specifically corrugated board (even if slightly mixed with similar materials), 4707.10.00.00 may apply.
- "Unsorted" (未分拣): Broadly mixed, unclassified waste may fall under 4705.00.00.00, though this is less common for modern recycling streams which usually involve some level of processing/sorting.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4705.00.00.00 —— Unsorted Wood Pulp / Paper Waste
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Surcharge | +25.0% (from USITC Footnote related to 301 Tariffs) |
| Section 122 Surcharge | +10.0% (Specific tariff clause for certain paper products) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4705.00.00.00 → Section 122: 10% → 301 Tariff: 25% |
📌 Explanation:
- "Base Tariff 0%" reflects the standard MFN rate for waste paper;
- "USITC Surcharge 25%" is imposed under Section 301 of the Trade Act for Chinese-origin goods;
- "Section 122 Surcharge 10%" is an additional tariff applied to specific imported paper/cardboard waste;
- Total 35%, this is a high tariff rate, must be factored into cost calculations!
🎯 2. 4707.90.00.00 —— Waste and Scrap of Paper or Paperboard (Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4707.90.00.00 → Section 122: 10% → 301 Tariff: 25% |
📌 Note:
- Same tariff structure as 4705.00;
- Applies to mixed recycled paper/cardboard that is classified but doesn't fit other specific subheadings (like pure corrugated);
- Even if "sorted," the surcharges remain the same.
🎯 3. 4707.10.00.00 —— Waste and Scrap of Paper or Paperboard (Corrugated Fibers)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:4707.10.00.00 → Section 122: 10% → 301 Tariff: 25% |
📌 Note:
- Applies specifically to corrugated board waste (OCC - Old Corrugated Containers);
- Despite being a specific type, it is subject to the same additional tariffs as mixed waste;
- Whether "classified" or not, the 35% total rate applies.
🛠️ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All are Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Mixed Recycled Corrugated Board" or "Waste Paper and Paperboard" |
| ✅ Packing List | ✔️ | Detailed weight and quantity; specify if baled or loose |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for determining origin rules and tariff eligibility |
| ✅ Quality/Survey Report | ✔️ | Third-party inspection report detailing moisture content, contaminant levels, and composition |
| ✅ Import License (if required) | ✔️ | Check if specific recycling licenses are needed for the destination port |
| ✅ Environmental Compliance Docs | ✔️ | Certificates proving the waste meets US EPA standards for recycling |
✅ 2. Declaration Techniques (Key Mantra)
🔥 "Material Clear, Sorting Status True, Name Precise, Tariff Fixed at 35%!"
| Situation | Correct Declaration Method | Wrong Practice |
|---|---|---|
| Mixed Waste (Unsorted) | 4705.00.00.00 |
Misdeclaring as "Recyclable Material" → 35% |
| Mixed Waste (Sorted/Mixed Types) | 4707.90.00.00 |
Misdeclaring as "Corrugated Only" → 35% (but risk of penalty if inspection finds non-corrugated) |
| Pure Corrugated Board | 4707.10.00.00 |
Misdeclaring as "Other Waste" → 35% (no benefit, but easier classification) |
| High Contaminant Waste | Risk of Rejection | Declare as "Recyclable" without disclosing contamination → Rejected/Destroyed |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| High Moisture Content | Must declare actual moisture level; excessive moisture may lead to weight deduction or rejection |
| Contaminated Waste (e.g., food residue, plastic) | May be classified as "Solid Waste" and prohibited from import; ensure it meets recycling standards |
| Baled vs. Loose | Baled goods are easier to classify and inspect; loose goods may require additional screening |
| Transshipment | If goods transship through a third country, ensure the origin remains China for tariff purposes |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 United States | 4707.90.00.00 / 4707.10.00.00 |
35% (China Origin) | EPA Standards, No Prohibited Waste | High tariff due to 301 + 122 clauses |
| 🇨🇳 China | 4707.90.00.00 |
0-5% (Import Duty) | GB Standards, Environmental Approval | Major importer of recycled paper |
| 🇪🇺 European Union | 4707.90.00.00 |
0% (If Recycled) | REACH, Waste Shipment Regulation | Strict waste import controls |
| 🇯🇵 Japan | 4707.90.00.00 |
0-5% | Environmental Standards | High quality requirements |
📌 Conclusion:
- The US imposes a high 35% tariff on Chinese-origin recycled paper/board;
- Environmental compliance is critical; non-compliant waste will be rejected regardless of tariff;
- Pre-shipment inspection is highly recommended to avoid delays and penalties.
📌 VI. Common Errors & Pitfall Avoidance Guide (Blood Lessons)
❌ Error 1: Declaring "Mixed Waste" as "Virgin Paper"
👉 Consequence: Customs Fraud, severe fines, and confiscation.
❌ Error 2: Under-declaring Contamination Levels
👉 Consequence: Goods rejected at port, leading to return or destruction costs.
❌ Error 3: Using Vague Descriptions like "Paper Stuff"
👉 Consequence: Customs classification uncertainty, potential misclassification and higher duties.
❌ Error 4: Ignoring Section 122 and 301 Tariffs
👉 Consequence: Unexpected 35% total tariff, destroying profit margins.
✅ Correct Approach:
"Mixed Recycled Corrugated Board and Paper Waste, Baled, Recyclable, Moisture Content <15%, Compliant with US EPA Regulations, HS Code: 4707.90.00.00"
🎯 VII. Conclusion: Professional Declaration, Save Time, Save Money, Increase Efficiency!
🎯 Remember the Mantra:
🔹 "Mixed Waste, 35% Tariff, EPA Rules are Key!"
🔹 "HS Code Determines Tariff, Classification Error Costs Thousands!"
📌 Tips:
- If your recycled paper/board is originally from Vietnam, Mexico, Thailand, or Malaysia, you may be eligible for IEEPA exemptions or lower tariffs under FTAs;
- Recommend applying for Advance Ruling before shipment to confirm the correct HS Code and avoid disputes;
- Always ensure environmental compliance to prevent shipment rejection.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your recycled paper/board pass customs smoothly, export efficiently, and maximize profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 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) — 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.