HS Code 47.07 – Waste and scrap of paper and paperboard

HS code 4707 is a 4-digit heading in the Harmonized System that covers: Waste and scrap of paper and paperboard. Heading 4707 is a critical classification within international trade, encompassing "Waste and scrap of paper and paperboard." This broad category covers all forms of used or discarded paper and paperboard materials that are destined for recycling and reprocessing. Its scope includes a diverse range of items, from used newspapers, magazines, and corrugated boxes to office waste paper, industrial trimmings, and various grades of sorted and unsorted paper stock. The fundamental boundary for this classification is that the material must be waste or scrap, meaning it is no longer suitable for its original intended use but is recoverable for repulping and manufacturing new paper or paperboard products. Key sub-categories often differentiate based on the cleanliness, fiber type, and sorting level of the waste (e.g., Old Corrugated Containers (OCC), Sorted Office Paper (SOP), Old Newspapers (ONP), Mixed Paper). This classification is immensely important for trade compliance, as it deals with secondary raw materials and is subject to environmental regulations, waste management policies, and sometimes specific import/export permits in various countries. Historically, the trade in paper waste has been a cornerstone of the global circular economy, enabling countries with limited virgin fiber resources to sustain their paper industries. This heading directly relates to its parent Chapter 47, which covers "Pulp of wood or of other fibrous cellulosic material; Recovered (waste and scrap) paper or paperboard," positioning 4707 as the definitive classification for the recovered paper segment, crucial for sustainable manufacturing practices.

Used corrugated containers, Old newspapers, Old magazines, Mixed paper, Sorted office paper, White ledger paper, Colored ledger paper, Kraft paper waste, Boxboard cuttings, De-inked pulp waste, Newsprint trim, Printer's waste paper, Used telephone directories, Shredded security paper, Wet strength paper waste, Poly-coated paper waste, Milk carton stock waste, Aseptic packaging waste, Industrial paper trimmings, Pulp substitute waste, Containerboard cuttings, Folding carton waste, Envelope waste, Corrugated cardboard scraps

A common mistake involves classifying paper that is merely off-specification or slightly damaged but still usable as paper under 4707, instead of its specific paper heading (e.g., 4801 for newsprint). The key distinction for 4707 is that the material must be actual 'waste and scrap' intended for repulping, not simply discounted or imperfect paper. Traders often confuse it with virgin paper pulp (e.g., 4703 or 4704), which is already processed pulp, not raw waste. Another error is classifying items like complete, readable old books or newspapers under 4707 when they might fall under 4901 if still considered publications, rather than material destined for recycling. The primary criterion is the material's end-use: recycling versus continued use as paper or publication.

In 2025, the top exporters of HS code 4707 in UN Comtrade data were the United States ($2.3B, 31% of world exports), the United Kingdom ($746M) and the Netherlands ($442M). World exports came to about $7.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 4707 in UN Comtrade data were India ($1.4B, 17% of world imports), Germany ($921M) and Malaysia ($686M). World imports came to about $8.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 4707 is a 4-digit heading under Chapter 47 of the Harmonized System. The first 2 digits (47) identify the chapter, and digits 3-4 (07) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.