Recycled Newspaper Cardboard
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 |
| 4802616040 | 35.0% | CN | US | 官方文档 |
| 4707100000 | 35.0% | CN | US | 官方文档 |
| 4805245000 | 35.0% | CN | US | 官方文档 |
| 4707900000 | 35.0% | CN | US | 官方文档 |
| 4805247000 | 12.0% | CN | US | 官方文档 |
商品图片
AI分析
📦 Recycled Newspaper & Cardboard (Paper Waste/Scrap)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly Is "Recycled Newspaper/Cardboard"?
"Recycled Newspaper Cardboard" refers to waste and scrap paper, specifically sorted fibers from used newspapers, magazines, and paperboard packaging. In international trade, this is not treated as "new paper products" but as raw material for pulp production. It falls under Chapter 47 (Pulp) and Chapter 48 (Paper) based on its state (sorted, unsorted, or specific fiber type).
⚠️ Critical Distinction:
- If it is mixed waste paper (newspapers + cardboard mixed) → Likely 4707.90.00.00
- If it is specifically newsprint/waste paper (unmixed) → Likely 4705.00.00.00
- If it is specifically paperboard/cardboard waste → Likely 4707.10.00.00
- If it is test liner/testing paper made from recycled material → Likely 4805.24 series
📊 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Material Feature |
|---|---|---|---|
4705.00.00.00 |
Wood pulp, mechanical (e.g., refined pulp from waste paper) | Recycled newsprint fibers used as pulp precursors | ✅ Fiber material precursor |
4707.10.00.00 |
Waste and scrap of paper or paperboard, unsorted or mixed | Mixed recycled newspapers and cardboard | ✅ Matches recovered waste paper/cardboard |
4707.90.00.00 |
Other waste and scrap of paper or paperboard | General recycled paper/cardboard category definition | ✅ Matches recovered paper/cardboard |
4802.61.60.40 |
Newsprint in rolls or sheets (if re-imported as product) | Recycled paper used for writing/printing | ✅ Paper material for writing/printing |
4805.24.50.00 |
Other paper/board, single layer, Kraft liner (recycled) | Recycled test liner/testing paper | ✅ Recycled liner attribute |
4805.24.70.00 |
Other paper/board, single layer, test liner (recycled) | Recycled test liner (specific grade) | ✅ Recycled liner requirement |
🔍 Key Reminder:
- Raw Material vs. Finished Product: If you are exporting waste for recycling, use 4707 or 4705. If you are importing finished recycled paper products (like test liners or newsprint sheets), use 4805 or 4802. - US Tariff Impact: Almost all these categories incur 35% total tax (25% Section 301 + 10% IEEPA) or 12% for specific recycled liners.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4705.00.00.00 — Recycled Newspaper Pulp Precursor
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% (122-Clause Tariff for China/HK) |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301: 9903.88.01 → USITC:4705.00.00.00 |
📌 Explanation:
- The 25% is the standard Section 301 tariff on Chinese goods. - The 10% is the IEEPA 122-Clause tariff targeting specific Chinese exports. - Total 35% applies to recycled newspaper pulp materials.
🎯 2. 4707.10.00.00 & 4707.90.00.00 — Waste & Scrap Paper/Cardboard
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301: 9903.88.01 → USITC:4707.xx.xx.xx |
📌 Explanation:
- All waste and scrap paper/cardboard imported from China face the 35% total duty. - This includes mixed waste, unsorted paper, and specific paperboard scrap.
🎯 3. 4802.61.60.40 — Newsprint (Recycled Source)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301: 9903.88.01 → USITC:4802.61.60.40 |
📌 Explanation:
- Even if the newsprint is made from recycled materials, if it is classified as a product (newsprint sheets/rolls), it falls under Chapter 48 and attracts the 35% duty.
🎯 4. 4805.24.50.00 & 4805.24.70.00 — Recycled Test Liner/Cardboard
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | +2.0% (Note: Specific sub-codes may have lower surcharges) |
| IEEPA Surcharge | +10.0% |
| Total Duty Rate | 12.0% |
| Tax Calculation | CIF Value × 12% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301: Specific Footnote → USITC:4805.24.xx.xx |
📌 Explanation:
- Special Case: Certain recycled test liner products (4805.24.70.00) may qualify for a lower Section 301 rate of 2% instead of 25%, resulting in a 12% total duty. - Verify Sub-code: Ensure your specific recycled liner falls under the 12% category (usually specific test liners) vs. the 35% category (general newsprint or other paper).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail fiber content (e.g., "100% Recycled Newsprint"), grade, and moisture content. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Recycled Paper" or "Waste Paper Scrap," not generic "Cardboard." |
| ✅ Packing List | ✔️ | Show weight/volume per bale. Bales must be tightly compressed. |
| ✅ Certificate of Origin (CO) | ✔️ | To confirm origin (China) and apply correct tariff. |
| ✅ Environmental Compliance Doc | ✔️ | If exporting waste, may need EPA/Customs environmental clearance. |
| ✅ Third-Party Inspection Report | ✔️ | SGS or equivalent report confirming no contamination (plastic, metal, food waste). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Be Precise, Don't Generalize: 'Waste' vs. 'Recycled Product' Changes Everything!"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Exporting Waste/Scrap | Use 4707.xxxx ("Waste and Scrap of Paper") | Misdeclare as "Recycled Paper Product" → Risk of rejection + fines |
| Importing Finished Recycled Liner | Use 4805.24.70.00 if eligible for 12% | Use generic "Paper Board" → 35% duty |
| Mixed Newspaper & Cardboard | Use 4707.90.00.00 | Split into separate HS codes → Customs scrutiny |
| Clean vs. Dirty Waste | Specify "Clean Recycled Fibers" | Vague "Old Paper" → Delay in clearance |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Contaminated Paper | If plastic/metal is found, shipment may be returned. Ensure <1% contamination. |
| Bale Compression | Must be standard bale size (e.g., 120x100x50cm). Irregular bales may incur storage fees. |
| Origin Labeling | Must clearly mark "Made in China" on bales/invoices. |
| IEEPA Exemption | No general exemption for paper waste from China. Plan for 35% or 12% duty. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4707.90.00.00 |
35% (25% S301 + 10% IEEPA) | EPA + Customs | High barrier for waste; strict contamination rules |
| 🇪🇺 EU | 4707.10.00.00 |
0% - 3.7% (Varies by grade) | CE (if product) | EU has stricter waste import bans under Basel Convention |
| 🇨🇳 China | 4707.10.00.00 |
0% | N/A | China is a major exporter of recycled paper, not importer of waste |
| 🇻🇳 Vietnam | 4707.10.00.00 |
0% | N/A | Popular transit hub, but customs scrutiny increasing |
📌 Conclusion:
- USA is the most costly market for recycled paper imports due to IEEPA + Section 301. - EU has stricter environmental controls on waste imports. - Recommendation: If importing finished recycled paper products (not waste), check if 4805.24.70.00 (12% duty) applies to save significant costs.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Waste Paper" as "Recycled Paper Products" to avoid waste regulations
👉 Consequence: Customs rejection, fines, and shipment return.
❌ Mistake 2: Ignoring the 10% IEEPA surcharge
👉 Consequence: Unexpected 35% duty instead of 25%. Budget accurately!
❌ Mistake 3: Mixing contaminated paper (plastic films, food residue)
👉 Consequence: Shipment deemed "non-recyclable" → Dumped or destroyed at importer's expense.
❌ Mistake 4: Using generic "Cardboard" without specifying "Recycled" or "Waste"
👉 Consequence: Wrong HS code → 35% vs 12% duty difference.
✅ Correct Approach:
"Recycled Newsprint Bales, 100% Mechanical Pulp Precursor, Contamination <1%, Bale Size 120x100x50cm, HS Code: 4705.00.00.00"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Waste is 35%, Finished Liner can be 12%, Contamination is Rejection!"
🔹 "IEEPA 10% + Section 301 25% = 35% Total for Most Paper Waste from China"
📌 Pro Tip:
If your recycled cardboard is processed into Test Liner (4805.24.70.00), you can save 23% in duties (12% vs 35%). Ensure your product specs match the 4805.24.70.00 definition exactly.
📣 Immediate Action:
📞 Contact a Customs Broker + Provide Bale Specifications + Apply for HS Code Pre-Ruling
🚀 Optimize Your Paper Supply Chain, Reduce Tariff Burden, Ensure Smooth Clearance!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Duty Matters!
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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。