用于制浆的再生纸板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4706200000 | 35.0% | CN | US | Official Doc |
| 4707900000 | 35.0% | CN | US | Official Doc |
| 4707100000 | 35.0% | CN | US | Official Doc |
| 4823700020 | 35.0% | CN | US | Official Doc |
| 4823901000 | 35.0% | CN | US | Official Doc |
AI Analysis
📜 Recycling & Pulp: Recovered Paper & Paperboard (Regenerated)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 Part 1: Product Definition & Classification: Do You Know "Recoverable Paper"?
Recovered paper and paperboard are the raw materials for the recycling industry. In international trade, they are not simply "waste" but strategic resources for pulp production. Depending on the physical state, bleaching status, and end-use (pulp making vs. re-manufacturing), they are classified into different HS codes.
In the context of importing into the United States from China, these materials are subject to significant trade tensions, including high additional tariffs.
⚠️ Key Distinction:
- Recycled Old Corrugated Containers (OCC) / Unbleached Pulp Source: Often classified under 4707.10 or 4707.90. - New/Used Paperboard (Solid Board): Classified under 4823.70 or 4823.90. - Pulp/Board Mix: Must be separated based on material composition and form.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the specific HS codes applicable to recovered paper/paperboard for pulp making:
| HS Code | Product Description | Applicability Scenario | Material/Form |
|---|---|---|---|
4707.10.00.00 |
Recovered paper and paperboard: Unbleached Kraft paper or paperboard | Recycled unbleached cardboard, brown kraft boxes, old shipping containers. Primary source for pulp. | ✅ Unbleached, Recovered |
4707.90.00.00 |
Recovered paper and paperboard: Other (including mixed, coated, printed) | Mixed recycled paper, office paper, newspaper, magazines, mixed waste paper. | ✅ Recovered, Mixed |
4823.70.00.20 |
Paper pulp of fibers of other vegetable materials; Paper and paperboard: Made of pulp, cut to size, in rolls/sheets | Paperboard products made from pulp (e.g., disposable cups, cartons), if considered "products" rather than "waste." | ⚠️ Pulp-made Board |
4823.90.10.00 |
Paper and paperboard: Other (cut to size, shapes, etc.) | Finished or semi-finished paperboard items, strict compliance with "pulp material & board form." | ⚠️ Finished Board |
4805.93.40.10 |
Other paper and paperboard: Not creped, crinkled, etc.; other | Pulp-based paperboard with no conflict in use classification. | ⚠️ Pulp-based Board |
🔍 Critical Note:
- Codes4707.xxxxare for RECOVERED/WASTE materials intended for PULPING. These are the most common for "recycled paper for pulping." - Codes4823.xxxxand4805.xxxxare for PULP-BASED PRODUCTS (Paperboard). Use these only if the item is a manufactured board product, not just waste/recovered material. - Misclassification Risk: Declaring "Waste Paper" as "New Paperboard" to avoid tariffs is a major compliance violation.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onwards)
🎯 1. 4707.10.00.00 & 4707.90.00.00 —— Recovered Paper & Paperboard (For Pulp)
These are the primary codes for recycled paper intended for pulping.
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% (Added by USITC) |
| Section 122 Tariff | +10.0% (Additional levy on Chinese goods) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301 → Section 122 → USITC:4707.xx.xx.xx |
📌 Explanation:
- Base Tariff (0%): Normally, recycled paper has low base duty. - Section 301 (+25%): The primary trade war tariff on Chinese goods. - Section 122 (+10%): An additional national security/economic tariff applied to specific Chinese imports. - Total (35%): This is a high-cost import. Importers must factor this into their supply chain costs.
🎯 2. 4823.70.00.20, 4823.90.10.00, 4805.93.40.10 —— Pulp-Based Paperboard
If the goods are classified as paperboard products (not waste/recovered paper), the same tariff structure applies.
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301 → Section 122 → USITC:48xx.xx.xx.xx |
📌 Note:
- Even though these are "paperboard products," they are still subject to the same 35% total tariff because they originate from China. - Do not assume that finished goods escape the tariffs. Both raw recovered material and finished paperboard from China face the same burden.
🛠️ Part 4: Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Recovered Paper for Pulp Making" or "Paperboard." |
| ✅ Packing List | ✔️ | Detail weight, quantity, and packaging type. |
| ✅ Certificate of Origin (CO) | ✔️ | To confirm China origin (triggers tariffs). |
| ✅ Product Description/Sample | ✔️ | Photos of the paper/board to prove it is not hazardous waste. |
| ✅ EPA/Import Permit | ✔️ | If classified as "Waste Paper," ensure it meets US EPA import standards. |
| ✅ Bill of Lading | ✔️ | Standard shipping document. |
✅ 2. Classification Strategy (Key Mnemonics)
🔥 "Waste = 4707, Product = 4823, Tariff = 35%, No De Minimis!"
| Scenario | Correct HS Code | Wrong Code | Consequence |
|---|---|---|---|
| Old cardboard boxes for recycling | 4707.10.00.00 |
4823.90.10.00 |
Seizure for misdeclaration |
| Mixed office paper for pulping | 4707.90.00.00 |
4823.70.00.20 |
Seizure |
| New disposable paper cups (board) | 4823.70.00.20 |
4707.90.00.00 |
Unnecessary delay (if declared as waste) |
| Small sample under $800 | 4707.10.00.00 |
N/A | Still taxed 35% (No De Minimis) |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Shipment | Separate "Recovered Paper" (4707) from "New Paperboard" (4823) if possible. Same tariff, but different descriptions for customs clarity. |
| Contaminated Paper | If paper contains plastic, metal, or hazardous waste, it may be classified as MSW (Municipal Solid Waste) and banned. Ensure purity. |
| Transshipment via Vietnam/Mexico | Risk Alert: If Chinese goods are transshipped without substantial transformation, the Origin Rule still applies. Customs will look at the Bill of Lading and Supplier Invoice. Avoid false declaration. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4707.10.00.00 / 4707.90.00.00 |
35% (China Origin) | EPA Import Permit | High tariff, strict waste controls |
| 🇨🇳 China | 4707.10.00.00 / 4707.90.00.00 |
0% | N/A | China imports recycled paper, but restricts foreign waste |
| 🇪🇺 EU | 4707.10.00 / 4707.90.00 |
0% - 5% | ISRI Standards | EU has strict Plastic Waste regulations; ensure paper is clean |
| 🇦🇺 Australia | 4707.10.00 / 4707.90.00 |
5% | EPA Guidelines | Moderate tariff, clean paper preferred |
| 🇯🇵 Japan | 4707.10.00 / 4707.90.00 |
0% - 5% | JIS Standards | High quality requirements for recycled pulp |
📌 Conclusion:
- USA is the most challenging market for Chinese-origin recycled paper due to the 35% combined tariff. - EU and Japan have stricter quality and contamination standards but lower tariffs. - China has banned most foreign plastic waste but still imports certain grades of recycled paper/pulp for domestic recycling.
📌 Part 6: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Recovered Paper" as "New Paperboard" to hide origin
👉 Consequence: Seizure, fines, and blacklisting. Customs uses DNA tracing and supplier audits.
❌ Error 2: Assuming De Minimis ($800) applies
👉 Consequence: Penalty. Recovered paper from China is explicitly excluded from De Minimis exemption.
❌ Error 3: Mixing hazardous waste with recycled paper
👉 Consequence: Import Ban. If plastic/metal content exceeds limits, the entire shipment is rejected.
❌ Error 4: Using vague descriptions like "Paper Scrap"
👉 Consequence: Customs Delay. Use precise terms: "Recovered Unbleached Kraft Paper" or "Mixed Recovered Paper."
✅ Correct Practice:
"Recovered Paper, Unbleached Kraft, for Pulp Making, HS 4707.10.00.00, Origin: China, Value: $X, CIF: $Y"
🎯 Part 7: Conclusion: Professional Classification, Cost Control, and Compliance
🎯 Remember the Mantra:
🔹 "Waste is 4707, Product is 4823, Tariff is 35%, No Exemption!"
🔹 "HS Code determines fate, 35% tax is real, misclassification leads to ruin!"
📌 Pro Tip:
- If your recycled paper is re-processed in a third country (e.g., Vietnam) into new pulp or paper, you may qualify for a new Country of Origin. Consult a customs broker for Substantial Transformation rules.
- Always request a Pre-Ruling (Advance Ruling) from US Customs (CBP) if you are unsure about the classification of mixed paper products.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product photos + Apply for HS Code Pre-Ruling
🚀 Ensure your recycled paper clears customs smoothly, controls costs, and complies with US trade laws!
✨ Professional customs clearance starts with accurate classification!
💼 Every dollar of tax savings is precisely calculated!
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.