Mass concentration and isotopic values δ¹³C and ¹⁴C are presented for the water-insoluble refractory carbon (WIRC) component of total suspended particulates (TSP), collected weekly during 2003, as well as from October 2005 to May 2006 at the WMO-GAW Mt. Waliguan (WLG) site. The overall average WIRC mass concentration was (1183 ± 120) ng/m³ (n = 79), while seasonal averages were 2081 ± 1707 (spring), 454 ± 205 (summer), 650 ± 411 (autumn), and 1019 ± 703 (winter) ng/m³. Seasonal variations in WIRC mass concentrations were consistent with black carbon measurements from an aethalometer, although WIRC concentrations were typically higher, especially in winter and spring. The δ¹³C PDB value (−25.3 ± 0.8)‰ determined for WIRC suggests that its sources are C₃ biomass or fossil fuel combustion. No seasonal change in δ¹³C PDB was evident. The average percent Modern Carbon (pMC) for ¹⁴C in WIRC for winter and spring was (67.2 ± 7.7)% (n = 29). Lower pMC values were associated with air masses transported from the area east of WLG, while higher pMC values were associated with air masses from the Tibetan Plateau, southwest of WLG. Elevated pMC values with abnormally high mass concentrations of TSP and WIRC were measured during a dust storm event.