HS 470790 Other, including unsorted waste and scrap
Quick Answer: Waste and scrap of paper or paperboard, not otherwise specified, imported under HS 470790 enters the UK at 0.00%, the EU at 0.00%, and the US at Free. This category encompasses unsorted paper and paperboard waste and scrap, which are typically materials unsuitable for direct recycling into higher-grade paper products. Importers should be aware that while duty rates are generally favorable across major markets, specific national regulations or environmental controls may apply to the import of waste materials. CustomTariffs aggregates this data, highlighting the generally duty-free or low-duty status for these goods, facilitating international trade in paper recycling streams.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4707900000 | — | — | — |
| 4707901000 | 0.00 % | — | — |
| 4707909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4707900000 | 0.00 % | — | — |
| 4707901000 | 0.00 % | — | — |
| 4707909000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4707900000 | Free | — | ["t"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 470790 cover?
This subheading covers paper or paperboard waste and scrap that is not sorted by type, as well as unsorted waste and scrap of paper or paperboard, falling under Heading 4707 of the Harmonized System Nomenclature. According to the World Customs Organization (WCO) Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category includes mixed paper waste and scrap that cannot be readily separated into specific grades like corrugated medium, newsprint, or high-grade de-inked pulp. The key characteristic is the lack of specific sorting or grading.
What falls outside HS 470790?
The following products are excluded from HS 470790: sorted waste and scrap of paper or paperboard, such as sorted corrugated paper or paperboard (HS 470710), sorted newsprint paper or paperboard (HS 470720), and sorted, other types of paper or paperboard, including unsorted paper or paperboard of a specific type (HS 470730). Also excluded are paper products that have been significantly processed or contaminated, such as paper or paperboard that has been coated, glued, or laminated, or paper or paperboard that is excessively soiled with food waste or chemicals, which may fall under other HS chapters.
What are common classification mistakes for HS 470790?
A common error is misclassifying sorted waste and scrap under this "other, including unsorted" subheading. According to General Rule of Interpretation (GRI) 3(b), mixtures of goods are often classified by the component that gives them their essential character. Importers may incorrectly assign unsorted waste to a specific sorted category if a dominant type is present but not explicitly segregated, or conversely, classify a predominantly single-type but unsorted stream as "other" when a more specific subheading for sorted material might apply if the sorting criteria are met.
How should importers classify products under HS 470790?
The correct procedure for classifying products under HS 470790 involves a thorough assessment of the physical characteristics and composition of the waste and scrap. Importers and customs brokers must determine if the material is indeed unsorted or if it meets the criteria for a more specific subheading within Heading 4707. This requires examining the mixture of paper types, the presence of contaminants, and whether any degree of sorting has occurred. Consulting the WCO Explanatory Notes and relevant national tariff schedules is crucial for accurate determination.
How is the duty calculated for products under HS 470790?
A shipment of unsorted mixed paper waste weighing 10,000 kilograms and declared at a customs value of $1,500 USD would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 470790 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the calculation is 0% × $1,500 USD = $0.00 USD. Many countries offer duty-free entry for unsorted paper waste to encourage recycling and reduce manufacturing costs.
Which trade agreements reduce duties for HS 470790?
Several free trade agreements may reduce the applicable duty rate for HS 470790, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating paper waste and scrap from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, many developing countries benefit from the Generalized System of Preferences (GSP), which can also grant duty-free access to certain markets, often requiring a GSP Form A certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 470790 (Other, including unsorted waste and scrap)?
For HS code 470790, which covers unsorted waste and scrap of paper or paperboard, the Most Favored Nation (MFN) duty rates are generally 0.00% or Free across major trading blocs. For instance, the United States applies a 0.00% duty rate. The European Union's TARIC system also lists a 0.00% duty for most third countries. The UK Trade Tariff similarly shows a 0.00% duty. It is crucial for importers to verify the specific rates applicable to their country of import and origin, as preferential agreements can further reduce or eliminate duties.
How is the duty calculated for HS code 470790 if a duty were applicable?
While the duty rates for HS 470790 are typically 0.00%, if a duty were applied, it would likely be an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of weight or volume). For example, if a hypothetical duty rate of 2.5% ad valorem applied to a shipment valued at $10,000, the duty would be calculated as: 2.5% of $10,000 = $250. Importers should always consult the specific tariff schedule of the importing country for the exact calculation method and rate.
What documentation is typically required for importing waste and scrap paper under HS code 470790?
Standard import documentation for HS code 470790 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and any specific environmental or waste management laws, additional documentation may be required. This could include a declaration of origin, waste manifests, or permits from environmental agencies to ensure compliance with waste import/export regulations. It is advisable to check with the customs authority of the destination country for a comprehensive list.
Do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 470790?
Yes, trade agreements can significantly impact duty rates. For HS code 470790, if the waste and scrap paper originates from a country that is party to a free trade agreement with the importing country, the duty rate could be reduced to 0.00% or remain Free, even if the standard MFN rate was different. For example, goods qualifying under the USMCA (United States-Mexico-Canada Agreement) may benefit from preferential treatment. Importers must ensure they have the necessary proof of origin documentation to claim these benefits.
What are the classification criteria to ensure waste and scrap paper falls under HS code 470790?
HS code 470790 is for 'Other, including unsorted waste and scrap' of paper or paperboard. This category generally includes paper or paperboard that does not meet the specific criteria for other subheadings within 4707 (such as sorted collections of paper or paperboard). Key criteria include the material being waste or scrap, meaning it's unusable in its current form for its original purpose and is intended for reprocessing. 'Unsorted' implies a mixture of different types of paper and paperboard without significant separation. The WCO's Explanatory Notes to the Harmonized System provide further guidance on distinguishing waste and scrap from usable paper products.