Dissolving grades are highly purified pulps with elevated alpha-cellulose content, produced specifically for conversion into viscose rayon, lyocell, cellulose acetate, or other cellulose derivatives rather than for papermaking. Headings 4703 and 4704 cover kraft/soda and sulfite pulps respectively that are intended for paper and paperboard manufacture. The intended end use and the degree of purification—particularly alpha-cellulose content—are the key differentiators.

Heading 4707 covers waste and scrap of paper or paperboard in all forms, whether sorted by grade (newsprint, kraft, corrugated) or mixed. The subheadings within 4707 distinguish by type—unbleached kraft or corrugated, other kraft, newsprint, and other—so the sorting and grade of the recovered material at the time of export determines the correct subheading, which in turn affects pricing and recyclability specifications for the receiving mill.