Other Recovered Paperboard Bleached Chemical Pulp
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4706200000 | 35.0% | CN | US | 官方文档 |
| 4707200040 | 35.0% | CN | US | 官方文档 |
| 4707200020 | 35.0% | CN | US | 官方文档 |
| 4706920100 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📄 Bleached Chemical Pulp Paperboard & Waste Paper (Recovery)
🌐 HS Code Reference & Customs Clearance Guide | 2024-2026 Tariff Full Analysis | Professional Clearance Strategy
📌 Product Definition: What is "Other Recovered Paperboard, Bleached Chemical Pulp"?
In international trade, "Recovered Paper" refers to paper or paperboard that has been used, collected, and processed for recycling. When the specification includes "Bleached Chemical Pulp," it indicates that the raw material for the recovered paper involves pulp treated with chemical processes (like Kraft or Sulfite) and subsequently bleached.
This category is critical because China has strict regulations on recycled paper imports to prevent environmental pollution. The goods must strictly meet the definition of "waste paper and paperboard" while adhering to fiber composition standards.
⚠️ Key Distinction:
- Bleached Chemical Pulp Waste: Must consist primarily of bleached chemical fibers.
- Unbleached/Mixed: Different HS codes apply (not covered in this specific dataset).
- New Paperboard: Must be clearly labeled as Waste/Used/Recovered to avoid being classified as new goods (which have different duties).
📦 II. HS Code Classification Details (2024-2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, all relevant HS Codes fall under Chapter 47 (Pulp of Wood or of Other Fibrous Cellulosic Material; Waste and Scrap of Paper or Paperboard). The specific codes address the nuance between the form of the scrap and the material composition.
| HS Code | Product Description | Application Scenario | Key Characteristic |
|---|---|---|---|
4706.20.00.00 |
Bleached chemical pulp waste paper & paperboard | Recycled paper made from bleached chemical pulp, meeting fiber form requirements | ✅ Must meet recycled material definition |
4707.20.00.40 |
Bleached chemical pulp waste paper & paperboard | Fully conforms to definition of bleached chemical pulp制成的 (made of) waste paper | ✅ Complete compliance with pulp + waste definition |
4707.20.00.20 |
Bleached chemical pulp waste paper & paperboard | Mainly made of bleached chemical pulp, categorized as waste paper/board | ✅ Primarily bleached chemical pulp content |
4706.92.01.00 |
Bleached chemical pulp waste paper & paperboard | Meets recycled waste paper/board material & chemical pulp form requirements | ✅ Fits recycled waste + chemical pulp criteria |
🔍 Important Note:
- All four codes listed above relate to Recycled/Recovered goods.
- They specifically highlight the "Bleached Chemical Pulp" attribute, which is a high-quality fiber source but subject to strict sanitary and environmental inspections in importing countries (especially China).
- The distinction between4706and4707often lies in the specific processing state and how strictly the "waste" definition is applied by customs authorities.
💰 III. 2024-2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2018-2025 (Current ongoing trade war tariffs apply)
🎯 All HS Codes: 4706.20.00.00, 4707.20.00.40, 4707.20.00.20, 4706.92.01.00
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) Standard MFN rate for waste paper is often 0%, but see surcharges below. |
| Section 301 Surcharge | +25.0% From USITC Footnote 9903.88.01 (List 3/4 items). |
| Section 122 Tariff | +10.0% Specific administrative tariff for certain recycled materials under Section 122 provisions. |
| Total Effective Rate | 35.0% Calculated as: 0% + 25% + 10% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ NOT APPLICABLE Section 301 and Section 122 tariffs are generally not eligible for de minimis (Section 321) exemption for Chinese origin. |
| Legal Basis Path | USITC:4706/4707 → FOOTNOTE:9903.88.01 (301 Tariff) → SECTION:122 (Additional Tariff) |
📌 Explanation:
- "Base Tariff 0%": The standard duty for waste paper imports is typically low or zero to encourage recycling.
- "301 Tariff 25%": This is the punitive tariff imposed on Chinese goods under Section 301 of the Trade Act. Most paper products from China fall under this.
- "Section 122 Tariff 10%": This is a specific additional duty applied to certain categories of goods, including specific paper grades, to protect domestic industries.
- Total 35%: This is a high cost. Importers must factor this into their landed cost.
- No De Minimis: Small packages (under $800) do not escape these tariffs if shipped from China.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation List (Essential)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Fiber type (Bleached Chemical Pulp), Recovery Rate, Contamination Level. |
| ✅ Certificate of Recycling/Waste Status | ✔️ | Official proof that the goods are WASTE/RECOVERED, not new paperboard. Critical for correct HS classification. |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Bleached Chemical Pulp Waste Paper/Board, HS Code: [Insert Code]" |
| ✅ Packing List | ✔️ | Detail weight, volume, and packaging type (bales, wrapped). |
| ✅ Sanitary/Phytosanitary Certificate | ✔️ | If importing to China: Must meet GB 16487 (Solid Waste Import Standards). If exporting from US: May need fumigation certificates. |
| ✅ Pre-Shipment Inspection Report | ✔️ | For imports to China: Required by CIQ (Customs Inspection & Quarantine) to prove no hazardous waste. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Waste Not New, Pulp Type Clear, 301 & 122 Pay, De Minimis No!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Recovered Paper from China | 4707.20.00.40 |
Misdeclare as "New Paperboard" → Risk of fraud + higher duty |
| Mixed Pulp Waste | 4706.20.00.00 (if compliant) |
Claim "100% Bleached" if mixed → Inspection failure |
| Small Package (B2C) | Pay full 35% tax | Claim de minimis exemption → Seizure & Fine |
| Unbleached Pulp Waste | Different HS Code | Use Bleached Pulp codes → Classification error |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Contamination Issues | Ensure moisture content <10% and no plastic/metal contaminants. High contamination leads to return or destruction. |
| Origin Labeling | Must clearly mark "Made in China" to trigger 301 tariffs correctly. Hidden origin = Fraud. |
| Pre-Ruling Application | Strongly recommend applying for an Advance Ruling from US CBP to confirm HS code and duty rate before shipment. |
| Recycling Facility Proof | If the buyer is a recycling mill, provide contract to prove commercial intent for recycling, not consumer use. |
🌍 V. Global Market Customs Comparison (2024-2026)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4707.20.00.40 etc. |
35% (CN Origin) | None specific | High duty due to 301 + 122. No de minimis. |
| 🇨🇳 China | 4707.20.00.40 |
0% Base + Inspection | GB 16487 Compliance | Strict import ban on some paper wastes. Requires Permit. |
| 🇪🇺 EU | 4707 series |
0% (Most) | REACH, Waste Shipment Reg. | Strict waste tracking under Basel Convention. |
| 🇦🇺 Australia | 4707 series |
5% | Biosecurity Check | High biosecurity risk (pests). |
📌 Conclusion:
- USA: High tariff cost (35%) but clear legal framework.
- China: Low tariff but extremely strict administrative barriers (permits, inspection).
- EU/AU: Moderate duty, but heavy focus on environmental compliance.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Bleached Pulp" for "Unbleached Waste"
👉 Consequence: HS Code mismatch → Inspection delay → Penalty.
❌ Error 2: Assuming "De Minimis" applies to small shipments from China
👉 Consequence: Goods seized, fines up to $10,000 per violation. 301/122 taxes are not exempt.
❌ Error 3: Failing to distinguish between "New Paperboard" and "Recovered Waste"
👉 Consequence: "New" paperboard has different environmental standards. Misdeclaration = Fraud.
❌ Error 4: Ignoring Section 122 Tariff
👉 Consequence: Underpayment of 10%. Audits will catch this, leading to back-taxes + interest.
✅ Correct Practice:
"Recoverd Paperboard, Bleached Chemical Pulp, HS 4707.20.00.40, Origin: China, Subject to 35% Total Duty (301+122)."
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Remember the Mantra:
🔹 "Waste not new, pulp type clear, 35% total tax, de minimis dead!"
🔹 "HS Code defines life, 35% difference, declare wrong, lose big!"
📌 Tips:
- If your paperboard is not from China, check for Free Trade Agreements (FTAs) to reduce or eliminate the 301 tariff.
- For imports to China, secure the Import Permit before shipping.
- Consider Advance Ruling from US CBP for certainty.
📣 Immediate Action:
📞 Contact a licensed Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Ensure your recycled paperboard passes customs smoothly, efficiently, and profitably!
✨ Professional clearance starts with precise classification!
💼 Every cent of duty counts!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。