Recovered Newsprint Paper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4802616040 | 35.0% | CN | US | 官方文档 |
| 4705000000 | 35.0% | CN | US | 官方文档 |
| 4805247000 | 12.0% | CN | US | 官方文档 |
| 4707900000 | 35.0% | CN | US | 官方文档 |
| 4823901000 | 35.0% | CN | US | 官方文档 |
| 4707100000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📰 Recovered Newsprint Paper (Recycled Paper & Paperboard)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Understand "Recovered Newsprint"?
"Recovered Newsprint Paper" refers to paper products made from recycled materials, primarily used for writing, printing, or other graphic purposes. In international trade, the classification depends heavily on the physical state (finished sheet vs. raw pulp/flake) and the specific composition.
For Recovered/Recycled Paper, the key distinction lies in whether it is: 1. Finished Newsprint/Printed Paper: Used for newspapers, magazines, or printing (HS Chapter 48, Heading 4802 or 4805). 2. Waste/Scrap Paper (Recycled Material): Unprocessed or minimally processed paper intended for recycling into pulp (HS Chapter 47 or 48, Heading 4707).
⚠️ Critical Distinction Point:
- If the paper is finished (sized, calendared, ready for printing/writing) → It is classified under 4802.61 or 4805.24.
- If the paper is waste/scrap (collected for recycling, may be mixed or baled) → It is classified under 4707.10 (Newsprint waste) or 4707.90 (Other paper waste).
- Note: Even if labeled "Recovery/Recycled," if it meets the physical definition of newsprint (thin, uncoated, for printing), it often falls under specific subheadings rather than general "waste."
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the relevant HS Codes and their specific applications for Recovered Newsprint Paper:
| HS Code | Product Description | Application Scenario | Key Attribute |
|---|---|---|---|
4802.61.60.40 |
Recovered Newsprint (Finished) | Material: Paper-based. Used for writing, printing, or graphic purposes. | ✅ Finished Good: Ready for use. |
4705.00.00.00 |
Recovered Newsprint Flakes/Chips | Category: Paper products. Matches pulp/paper raw material attributes. | ✅ Raw Material: Pre-pulping state. |
4805.24.70.00 |
Paper Recycling (Test Liner/Regenerated) | Material: Recycled paper. Meets requirements for test liner (regenerated liner). | ✅ Intermediate: Specific liner type. |
4707.10.00.00 |
Paper Recovery (Newsprint Waste) | Matches paper material & recycling purpose. Specifically "Newsprint waste/scrap." | ✅ Waste/Scrap: Specific to newsprint. |
4707.90.00.00 |
Paper Recovery (Other Paper Waste) | Explicitly includes paper material & recycling purpose. Matches "Recovered paper & paperboard" (general waste). | ✅ Waste/Scrap: General paper/cardboard waste. |
4823.90.10.00 |
Paper Recycling (Cut/Processed) | Matches pulp-based/paper material attributes. Typically cut/processed paper items. | ✅ Processed: Cut or shaped paper. |
🔍 Key Insight:
-4802.61.60.40is for finished recovered newsprint ready for printing/writing.
-4707.10.00.00is specifically for waste/scrap newsprint collected for recycling.
-4707.90.00.00is for general recovered paper waste (non-newsprint or mixed).
-4705.00.00.00and4823.90.10.00refer to intermediate processed states (flakes, cut paper).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 4802.61.60.40 —— Recovered Newsprint (Finished)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| USITC Surtax | +25.0% (From USITC Footnote / Section 301) |
| IEEPA Surtax | +10.0% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4802.61.60.40 → FOOTNOTE:Section 301 |
📌 Explanation:
- Although the base tariff for paper is often 0%, Section 301 tariffs add 25%.
- The IEEPA 10% is a new layer for Chinese-origin goods under the International Emergency Economic Powers Act.
- Total 35% is a significant cost burden.
🎯 2. 4705.00.00.00 —— Recovered Newsprint Flakes (Raw Material)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4705.00.00.00 → FOOTNOTE:Section 301 |
📌 Note:
- Same tax structure as finished newsprint. The "raw" status does not exempt it from surtaxes.
🎯 3. 4805.24.70.00 —— Paper Recycling (Test Liner/Regenerated)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +2.0% (Lower surtax rate for this specific subheading) |
| IEEPA Surtax | +10.0% |
| Total Rate | 12.0% |
| Tax Calculation | CIF × 12% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4805.24.70.00 → FOOTNOTE:Section 301 (Low Rate) |
📌 Important:
- This HS code offers a significantly lower total rate (12%) compared to standard newsprint (35%).
- Ensure the product strictly meets the definition of "Test Liner" or "Regenerated Liner" to qualify for the 2% USITC rate. Misclassification leads to penalties.
🎯 4. 4707.10.00.00 —— Paper Recovery (Newsprint Waste)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4707.10.00.00 → FOOTNOTE:Section 301 |
📌 Note:
- Waste newsprint is taxed the same as finished recovered newsprint.
- Ensure documentation clearly states "Waste/Scrap" to avoid confusion with finished goods.
🎯 5. 4707.90.00.00 —— Paper Recovery (Other Paper Waste)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4707.90.00.00 → FOOTNOTE:Section 301 |
📌 Note:
- Applies to general recovered paper and paperboard (not specifically newsprint).
- If your product is mixed paper waste, use this code.
🎯 6. 4823.90.10.00 —— Paper Recycling (Cut/Processed)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF × 35% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4823.90.10.00 → FOOTNOTE:Section 301 |
📌 Note:
- Use this if the paper is cut, shaped, or processed into specific items (not just bales of waste or sheets for printing).
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Preparation Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Material composition (e.g., "100% Recycled Newsprint"), weight, dimensions, intended use (printing, packaging, etc.). |
| ✅ HS Code Pre-ruling Request | ✔️ | Strongly recommended to secure a binding ruling from CBP, especially for 4805.24.70.00 (12% rate) vs. others (35%). |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Recovered Newsprint," "Recycled Paper," or "Paper Waste" depending on the HS code. Avoid vague terms like "Paper." |
| ✅ Packing List | ✔️ | Show net/gross weight, number of bales/sheets, and ensure consistency with invoice. |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable, to prove origin (China triggers surtaxes). |
| ✅ Photographs | ✔️ | Clear images of the product, labels, and packaging to prove it is "Recovered/Recycled" and not new virgin paper. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "State the State, Define the Waste, Avoid the 35% Trap!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Finished Recovered Newsprint | 4802.61.60.40 - "Recovered Newsprint for Printing" |
Vague "Paper" → Risk of penalty |
| Waste Newsprint Bales | 4707.10.00.00 - "Waste/Scrap Newsprint" |
Claiming as "Raw Material" incorrectly |
| Recycled Test Liner | 4805.24.70.00 - "Recycled Test Liner" |
Misdeclaring as general waste → Save 23% Tax! |
| Mixed Paper Waste | 4707.90.00.00 - "Recovered Paper & Paperboard Waste" |
Assuming all waste is 12% → Underpayment! |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Is it "Waste" or "Finished"? | If it can be used immediately for printing → 4802.61. If it needs re-pulping → 4707.10. |
| Can we use the 12% Rate? | Only if the product is specifically "Test Liner" or "Regenerated Liner" (4805.24.70.00). Do not force this classification if it doesn't match. |
| De Minimis (Section 321) | ❌ Not Eligible. All these HS codes are denied de minimis exemption. Full customs entry required. |
| Mixed Shipments | Declare each HS code separately on the entry. Do not consolidate different paper types under one code. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4805.24.70.00 (if Liner) / 4802.61.60.40 (if Newsprint) |
12% (Liner) or 35% (Newsprint) | None specific for paper | High surtaxes apply. 12% rate is a major advantage if applicable. |
| 🇨🇳 China | 4802.61 / 4707.90 |
Varies (0%-10%) | None | Lower baseline tariffs. |
| 🇪🇺 EU | 4802.61 / 4707.90 |
0% (Most Paper) | REACH (if treated) | Generally low tariffs, but strict sustainability rules. |
| 🇬🇧 UK | 4802.61 |
0% | None | Post-Brexit rules may vary. |
| 🇯🇵 Japan | 4802.61 |
0% | FSC (Optional) | Very low tariffs for paper products. |
📌 Conclusion:
- The USA is the most expensive market due to Section 301 + IEEPA surtaxes.
- Optimize your HS Code: If your product qualifies as "Test Liner" (4805.24.70.00), you save 23% compared to standard newsprint.
- China-origin paper faces the highest barriers in the US. Consider supply chain diversification if volume is high.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Waste Paper as Finished Newsprint
👉 Consequence: CBP may reject the entry if the product is clearly scrap/waste, or apply different regulations.
👉 Fix: Accurately describe the condition (e.g., "Baled Waste" vs. "Sheet Ready for Print").
❌ Error 2: Using 4805.24.70.00 (12% Rate) for General Newsprint
👉 Consequence: Underpayment of 23% tax. CBP will assess back duties + penalties + interest.
👉 Fix: Only use the 12% rate if the product is explicitly Test Liner/Regenerated Liner.
❌ Error 3: Ignoring IEEPA 10% Surtax
👉 Consequence: Underestimating landed cost. Many importers only account for the 25% Section 301 tax.
👉 Fix: Include 35% total (for most codes) in your cost model for China-origin goods entering the US.
❌ Error 4: Failing to Provide Product Photos
👉 Consequence: Delay in clearance. CBP may hold the cargo for inspection to verify "Recovered" status.
👉 Fix: Upload clear photos of the product, packaging, and any recycling symbols in the initial declaration.
✅ Correct Practice:
"Recovered Newsprint, 100% Recycled, Size: 24x36 inches, 40lb Basis Weight, For Printing Use, HS 4802.61.60.40" OR "Baled Waste Newsprint, Collected for Recycling, HS 4707.10.00.00"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember These Keys:
🔹 "Finished Newsprint = 35%. Waste Newsprint = 35%. Test Liner = 12%. Choose Wisely!"
🔹 "IEEPA + Section 301 = 35% Total. No De Minimis. No Exceptions for China."
🔹 "HS Code is King. One digit difference saves thousands!"
📌 Pro Tip:
If your product can be technically classified as "Test Liner" (4805.24.70.00), invest in a CBP Pre-Ruling. The 23% savings (12% vs 35%) is substantial for high-volume shipments.
📣 Immediate Action:
📞 Consult a licensed customs broker.
📄 Submit a Binding Ruling Request to CBP.
🚀 Ensure your Commercial Invoice matches the HS Code description exactly.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Bottom Line Depends on the Decimal Point!
用户评价
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。