Product classification
HS code for White ledger waste: 4707.20
Paper or paperboard, waste and scrap, paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass.
Classification of white ledger waste under HS 4707.20
White ledger waste is classified under HS code 4707.20. This code is designated for waste and scrap of paper or paperboard made mainly of bleached chemical pulp that has not been colored in the mass. In the context of the Harmonized System, heading 4707 is the primary category for recovered (waste and scrap) paper. Subheading 4707.20 specifically targets high-grade de-inking wood-free papers. This includes office stationery, ledger sheets, and certain types of computer printouts. The classification is critical because it distinguishes high-value chemical pulp waste from lower-value mechanical pulp waste or mixed scrap. To remain in this category, the waste must not contain significant amounts of unbleached fibers or mechanical pulp, as these would alter the recycling utility and the resulting tariff classification.
- Covers
- Sorted white ledger (SWL)
- Manifold white ledger
- Bleached chemical pulp office paper waste
- Unprinted white wood-free paper scrap
- Computer printout (CPO) waste without carbon
- Also under 4707.20
- Domtar recycled content
- Georgia-Pacific recycled tissue
- Kimberly-Clark recycled paper
- various fine paper manufacturers
Codes often confused with 4707.20
Common mistake. This product is often misclassified under 4707.10, which is intended for unbleached kraft paper or corrugated paperboard waste. It is also confused with 4707.30, which covers waste composed mainly of mechanical pulp, such as old newspapers (ONP) or magazines. If the white paper is heavily colored throughout the fiber (colored in the mass), it may be pushed into 4707.90, the category for other waste and scrap, including unsorted waste.
Top exporters and importers of HS 470720 (the code used for white ledger waste), 2025
In 2025, the largest exporter of HS 470720 (the code used for white ledger waste) in UN Comtrade data was the United States, with 54% of world exports; the largest importer in UN Comtrade data was Mexico, with 22% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 470720, not only white ledger waste.
Top exporters 2025 · share of world exports
- 1 United States $400M 54% of world exports
- 2 Germany $39M 5.2% of world exports
- 3 United Arab Emirates* ~$23M 3.1% of world exports · partner records ↗
World total: $742M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Mexico $193M 22% of world imports
- 2 India $162M 18% of world imports
- 3 Germany $130M 15% of world imports
World total: $881M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for white ledger waste
Brazil classifies white ledger waste under NCM 4707.20.00: HS 4707.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about white ledger waste
What is the HS code for White ledger waste?
The HS code for White ledger waste is 470720 (Paper or paperboard; waste and scrap, paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass). The HS code for white ledger waste is 4707.20, covering waste made mainly of bleached chemical pulp.
How do I classify White ledger waste for customs?
White ledger waste is classified under HS code 470720 — Paper or paperboard; waste and scrap, paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass. This is a 6-digit subheading level code.
Does white ledger waste include shredded documents?
Yes, shredded documents are classified under 4707.20 provided they consist of bleached chemical pulp paper and are not contaminated with other materials like plastics or heavy dyes.
Which countries are the top exporters of white ledger waste (HS 470720)?
In 2025, the top exporters of HS 470720 (the code used for white ledger waste) in UN Comtrade data were the United States ($400M, 54% of world exports), Germany ($39M) and the United Arab Emirates (about $23M). World exports came to about $742M, 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.
Which countries are the top importers of white ledger waste (HS 470720)?
In 2025, the top importers of HS 470720 (the code used for white ledger waste) in UN Comtrade data were Mexico ($193M, 22% of world imports), India ($162M) and Germany ($130M). World imports came to about $881M, 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.
Is the HS code for White ledger waste the same in all countries?
The base HS code 470720 for White ledger waste is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for white ledger waste in Brazil?
In Brazil, white ledger waste (HS 470720) is classified under NCM 4707.20.00.