Recovered Newspaper Paperboard
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4705000000 | 35.0% | CN | US | 官方文档 |
| 4707900000 | 35.0% | CN | US | 官方文档 |
| 4707100000 | 35.0% | CN | US | 官方文档 |
| 4805247000 | 12.0% | CN | US | 官方文档 |
| 4805245000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📰 Recovered Newspaper Paperboard (Recycled Paper & Paperboard)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Understanding "Recovered Newspaper"
Recovered Newspaper Paperboard refers to waste or scrap paper, specifically collected newspaper, that has been processed or is intended for processing into pulp or new paper products. In international trade, this falls under Chapter 47 (Wood Pulp; Recovered (Waste and Scrap) Paper or Paperboard) or Chapter 48 (Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard), depending on the state of processing (pulp precursor vs. finished recycled paper).
The classification hinges on whether the material is treated as a raw fiber precursor (Chapter 47) or recycled paper product (Chapter 48).
⚠️ Key Distinction:
- If described as "Recovered Newspaper" intended for pulping → Likely 4705.00.00.00 (Chemical/Mechanical Pulp from Recovered Paper).
- If described as "Recovered Paper/Paperboard" for recycling into new sheets → Likely 4707.10.00.00 or 4707.90.00.00.
- If specifically identified as Test Liner or Recycled Lining Paper (processed into final form) → May fall under 4805.24.50.00 or 4805.24.70.00.
📦 II. HS Code Classification Details (2026 Authoritative Tariff Mapping)
| HS Code | Product Description | Application Scenario | Material Attribute |
|---|---|---|---|
4705.00.00.00 |
Wood pulp obtained by mixing mechanical and chemical pulping methods, from recovered paper | Pulp precursor from recovered newspaper; fiber material characteristics | ✅ Fiber Precursor |
4707.90.00.00 |
Other recovered (waste and scrap) paper or paperboard | General recycled paper/cardboard; explicit "recycled" attribute | ✅ Recycled Paper |
4707.10.00.00 |
Unbleached kraft paper and paperboard, recovered | Recovered kraft paper/cardboard; matches "paper recycling" description | ✅ Recycled Paper |
4805.24.70.00 |
Other paper and paperboard, corrugated (including corrugated paper or paperboard), crinkled or crinkled-transparent, with or without surface coating or printing, i.e., test liner (recycled liner) | Test liner (recycled liner); matches "paper recycling" material requirement | ✅ Recycled Paper Product |
4805.24.50.00 |
Other paper and paperboard, plain, test liner (uncoated paper and paperboard) | Recycled paper; matches "paper" as uncoated paper/board definition | ✅ Recycled Paper Product |
🔍 Key Reminder:
- "Recovered Newspaper" often triggers Chapter 47 classification if it's treated as raw material for pulp.
- "Paper Recycling" or "Test Liner" may trigger Chapter 48 if it's a processed paper product.
- The presence of "Recycled" or "Recovered" in the name is critical for matching 4707/4805 codes.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (for imports thereafter)
🎯 1. 4705.00.00.00 – Wood Pulp from Recovered Paper
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surcharge | +25% (under USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10% (for China/HK products, from Nov 10, 2025) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4705.00.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "USITC Surcharge 25%" stems from Section 301 tariffs under US Trade Act.
- "IEEPA 10%" is the additional tariff under the International Emergency Economic Powers Act for China-origin goods.
- Total 35% is considered high for raw materials, requiring advance cost assessment.
🎯 2. 4707.90.00.00 – Other Recovered Paper or Paperboard
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4707.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same as above, applies to general recycled paper/scrap.
- Even if labeled "Mixed Recycled Paper," if it matches "Recovered Paper," this code applies.
🎯 3. 4707.10.00.00 – Recovered Unbleached Kraft Paper
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4707.10.00.00 |
📌 Note:
- Specifically for unbleached kraft recovered paper.
- If your "Recovered Newspaper" is mixed with kraft, customs may classify here.
🎯 4. 4805.24.70.00 – Test Liner (Recycled)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Surcharge | +2% |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 12.0% |
| Tax Calculation | CIF × 12% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4805.24.70.00 |
📌 Explanation:
- Lower rate due to different classification logic (finished paper product vs. raw scrap).
- Crucial: Must be explicitly identified as Test Liner or Recycled Lining Paper.
- If labeled generically as "Recovered Paper," customs may reclassify to 4707 (35%).
🎯 5. 4805.24.50.00 – Test Liner (Uncoated)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4805.24.50.00 |
📌 Note:
- Higher rate than 4805.24.70.00 due to USITC surcharge.
- Distinction: 70.00 is "Corrugated/Crinkled Test Liner" (lower surcharge), 50.00 is "Plain Test Liner" (higher surcharge).
- "Recovered Newspaper" used for corrugated test liner should aim for 4805.24.70.00 for cost savings.
🛠️ IV. Customs Clearance Practical Advice (Risk Mitigation Guide)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes material type (newspaper/kraft), recycling status, physical properties |
| ✅ Product Photos (Including Labels) | ✔️ | Clear images showing "Recycled," "Recovered," or "Test Liner" |
| ✅ Commercial Invoice | ✔️ | Explicitly state "Recovered Newspaper Paperboard" or "Recycled Test Liner" |
| ✅ Packing List | ✔️ | Detail weight, volume, and packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff determination; non-China origin may qualify for exemptions |
| ✅ Third-Party Test Report (if applicable) | ✔️ | ISO, FSC, or recycled content certification |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Name Specific, Use Case Clear, HS Code Precise, Tariff Saved!"
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| General "Recovered Newspaper" | 4705.00.00.00 or 4707.10.00.00 |
Vague term "Paper Waste" → Delay |
| Corrugated Test Liner from Recycled Paper | 4805.24.70.00 |
Misdeclare as 4805.24.50.00 → 35% instead of 12% |
| Mixed Recycled Paper | 4707.90.00.00 |
Assume all recycled paper is 12% → Risk of 35% |
| Unbleached Kraft Recovered | 4707.10.00.00 |
Generalize to 4707.90.00.00 → Same rate, but less precise |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Recycled Paper | Provide customer order + material specs; avoid "generic" labels |
| Mixed Recycled Content | Declare primary material; if >50% is newspaper, use newspaper codes |
| Exporting to Non-China Origin | If origin is Vietnam/Mexico, apply for IEEPA exemption (0-5%) |
| Pre-Ruling Request | File for Advance Ruling with CBP to confirm HS Code and tax rate |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4805.24.70.00 (if Test Liner) |
12% (China) / 0% (Others) | None | 35% for general recycled paper |
| 🇨🇳 China | 4805.24.70.00 |
5% | None | No additional surcharges |
| 🇪🇺 European Union | 4707.10.00.00 |
0% | None | Favorable for recycled materials |
| 🇦🇺 Australia | 4805.24.70.00 |
5% | None | No surcharges |
| 🇯🇵 Japan | 4805.24.70.00 |
0% | None | No surcharges |
📌 Conclusion:
- USA imposes high surcharges on Chinese-origin recycled paper (up to 35%).
- EU/Japan/Australia are more favorable with 0-5% rates.
- Optimization: If shipping to the US, declare as Test Liner (4805.24.70.00) if applicable to reduce tariff from 35% to 12%.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Test Liner" as generic "Recovered Paper"
👉 Consequence: Tariff jumps from 12% to 35% → Extra cost 23%!
❌ Mistake 2: Using "Recycled Paper" without specifying type
👉 Consequence: Customs may reclassify to 4707 (35%) → Delay & Penalties
❌ Mistake 3: Ignoring IEEPA 10% Surcharge
👉 Consequence: Underpayment → Back Taxes & Interest
❌ Mistake 4: Splitting "Test Liner" into separate components
👉 Consequence: Higher combined tariff → Complexity & Risk
✅ Correct Approach:
"Recycled Corrugated Test Liner, Made from Recovered Newspaper, Uncoated, For Packaging Use, Model XYZ"
🎯 VII. Conclusion: Professional Declaration for Cost Efficiency
🎯 Remember the Mantra:
🔹 "Test Liner is 12%, General Recycled is 35%!"
🔹 "Name Matters: 'Test Liner' Saves 23%!"
🔹 "HS Code Determines Fate: Declare Precisely, Pay Less!"
📌 Pro Tip:
If your product qualifies as Test Liner (4805.24.70.00), ensure your invoice and specs explicitly state "Corrugated Test Liner" and "Recycled Content" to lock in the 12% rate. For general recovered paper, expect 35%.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Let your recycled paper clear smoothly, reduce costs, and boost profit margins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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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。