HTS tariff line · chapter 47
4707.90.00
Recovered (waste and scrap) paper and paperboard: other, including unsorted waste and scrap
Analysis
HTS 4707.90.00 covers recovered (waste and scrap) paper and paperboard: other, including unsorted waste and scrap under heading 4707 (recovered (waste and scrap) paper and paperboard).
The normal trade relations rate here is zero, shared by about 100% of the 21 tariff lines in chapter 47, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 4707.10.00 (unbleached kraft paper or paperboard or corrugated paper or…, duty-free), 4707.20.00 (recovered (waste and scrap) paper and paperboard: other…, duty-free) and 4707.30.00 (paper or paperboard made mainly of mechanical pulp (for…, duty-free).
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4707.10.00 | Unbleached kraft paper or paperboard or corrugated paper or paperboard | Free |
| 4707.20.00 | Recovered (waste and scrap) paper and paperboard: other paper or paperboard, made mainly of bleached chemical pulp, not colored in the mass | Free |
| 4707.30.00 | Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | Free |