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Section X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

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Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard

Notes.

1.‑  For the purposes of this Chapter, except where the context otherwise requires, a reference to ā€œpaperā€ includes references to paperboard (irrespective of thickness or weight per m2).

2.‑  This Chapter does not coverĀ :

Ā Ā Ā Ā Ā Ā  (a)Ā Ā Ā  Articles of ChapterĀ 30;

Ā Ā Ā Ā Ā Ā  (b)Ā Ā Ā  Stamping foils of headingĀ 32.12;

Ā Ā Ā Ā Ā Ā  (c)Ā Ā Ā  Perfumed papers or papers impregnated or coated with cosmetics (ChapterĀ 33);

Ā Ā Ā Ā Ā Ā  (d)Ā Ā Ā  Paper or cellulose wadding impregnated, coated or covered with soap or detergent (headingĀ 34.01), or with polishes, creams or similar preparations (headingĀ 34.05);

Ā Ā Ā Ā Ā Ā  (e)Ā Ā Ā  Sensitised paper or paperboard of headingsĀ 37.01 to 37.04;

Ā Ā Ā Ā Ā Ā  (f)Ā Ā Ā  Paper impregnated with diagnostic or laboratory reagents (headingĀ 38.22);

Ā Ā Ā Ā Ā Ā  (g)Ā Ā Ā  Paper‑reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of headingĀ 48.14 (ChapterĀ 39);

Ā Ā Ā Ā Ā Ā  (h)Ā Ā Ā  Articles of headingĀ 42.02 (for example, travel goods);

Ā Ā Ā Ā Ā Ā  (ij)Ā Ā Ā  Articles of ChapterĀ 46 (manufactures of plaiting material);

Ā Ā Ā Ā Ā Ā  (k)Ā Ā Ā  Paper yarn or textile articles of paper yarn (SectionĀ XI);

Ā Ā Ā Ā Ā Ā  (l)Ā Ā Ā Ā  Articles of ChapterĀ 64 or ChapterĀ 65;

Ā Ā Ā Ā Ā Ā  (m)Ā  Abrasive paper or paperboard (headingĀ 68.05) or paper‑ or paperboard‑backed mica (headingĀ 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

Ā Ā Ā Ā Ā Ā  (n)Ā Ā Ā  Metal foil backed with paper or paperboard (generally SectionĀ XIV or XV);

Ā Ā Ā Ā Ā Ā  (o)Ā Ā Ā  Articles of headingĀ 92.09;

Ā Ā Ā Ā Ā Ā  (p)Ā Ā Ā  Articles of ChapterĀ 95 (for example, toys, games, sports requisites); or

Ā Ā Ā Ā Ā Ā  (q)Ā Ā Ā  Articles of ChapterĀ 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies).

3.‑  Subject to the provisions of NoteĀ 7, headingsĀ 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super‑calendering, glazing or similar finishing, false water‑marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where headingĀ 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

4.‑  In this Chapter the expression ā€œnewsprintā€ means uncoated paper of a kind used for the printing of newspapers, of which not less than 50Ā % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1Ā MPa) on each side exceeding 2.5Ā micrometres (microns), weighing not less than 40Ā g/m2 and not more than 65Ā g/m2, and applies only to paperĀ : (a) in strips or rolls of a width exceeding 28Ā cm; or (b)Ā in rectangular (including square) sheets with one side exceeding 28Ā cm and the other side exceeding 15Ā cm in the unfolded state.

5.‑  For the purposes of headingĀ 48.02, the expressions ā€œpaper and paperboard, of a kind used for writing, printing or other graphic purposesā€ and ā€œnon perforated punch-cards and punch tape paperā€ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteriaĀ :

Ā Ā Ā Ā Ā Ā  For paper or paperboard weighing not more than 150Ā g/m2Ā :

Ā Ā Ā Ā Ā Ā  (a)Ā Ā Ā  containing 10Ā % or more of fibres obtained by a mechanical or chemi-mechanical process, and

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  1.Ā Ā Ā Ā Ā  weighing not more than 80Ā g/m2, or

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  2.Ā Ā Ā Ā Ā  coloured throughout the mass; or

Ā Ā Ā Ā Ā Ā  (b)Ā Ā Ā  containing more than 8Ā % ash, and

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  1.Ā Ā Ā Ā Ā  weighing not more than 80Ā g/m2, or

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  2.Ā Ā Ā Ā Ā  coloured throughout the mass; or

Ā Ā Ā Ā Ā Ā  (c)Ā Ā Ā  containing more than 3Ā % ash and having a brightness of 60Ā % or more; or

Ā Ā Ā Ā Ā Ā  (d)Ā Ā Ā  containing more than 3Ā % but not more than 8Ā % ash, having a brightness less than 60Ā % , and a burst index equal to or less than 2.5Ā kPaĀ m2/g; or

Ā Ā Ā Ā Ā Ā  (e)Ā Ā Ā  containing 3Ā % ash or less, having a brightness of 60Ā % or more and a burst index equal to or less than 2.5Ā kPaĀ m2/g.

Ā Ā Ā Ā Ā Ā  For paper or paperboard weighing more than 150Ā g/m2Ā :

Ā Ā Ā Ā Ā Ā  (a)Ā Ā Ā  coloured throughout the mass; or

Ā Ā Ā Ā Ā Ā  (b)Ā Ā Ā  having a brightness of 60Ā % or more, and

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  1.Ā Ā Ā Ā Ā  a caliper of 225Ā micrometres (microns) or less, or

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  2.Ā Ā Ā Ā Ā  a caliper more than 225Ā micrometres (microns) but not more than 508Ā micrometres (microns) and an ash content more than 3Ā %; or

Ā Ā Ā Ā Ā Ā  (c)Ā Ā Ā  having a brightness of less than 60Ā %, a caliper of 254Ā micrometres (microns) or less and an ash content more than 8Ā %.

Ā Ā Ā Ā Ā Ā  HeadingĀ 48.02 does not, however, cover filter paper or paperboard (including tea‑bag paper) or felt paper or paperboard.

6.‑  In this Chapter ā€œkraft paper and paperboardā€ means paper and paperboard of which not less than 80Ā % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

7.‑  Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headingsĀ 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.

8.‑  HeadingsĀ 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibresĀ :

Ā Ā Ā Ā Ā Ā  (a)Ā Ā Ā  in strips or rolls of a width exceeding 36Ā cm; or

Ā Ā Ā Ā Ā Ā  (b)Ā Ā Ā  in rectangular (including square) sheets with one side exceeding 36Ā cm and the other side exceeding 15Ā cm in the unfolded state.

9.‑  For the purposes of headingĀ 48.14, the expression ā€œwallpaper and similar wall coveringsā€ applies only toĀ :

Ā Ā Ā Ā Ā Ā  (a)Ā Ā Ā  Paper in rolls, of a width of not less than 45Ā cm and not more than 160Ā cm, suitable for wall or ceiling decorationĀ :

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  (i)Ā Ā Ā Ā Ā  Grained, embossed, surface‑coloured, design‑printed or otherwise surface‑decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  (ii)Ā Ā Ā Ā  With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  (iii)Ā Ā Ā  Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design‑printed or otherwise decorated; or

Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā Ā  (iv)Ā Ā Ā  Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

Ā Ā Ā Ā Ā Ā  (b)Ā Ā Ā  Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

Ā Ā Ā Ā Ā Ā  (c)Ā Ā Ā  Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Ā Ā Ā Ā Ā Ā  Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in headingĀ 48.23.

10.-Ā Ā Ā Ā Ā Ā Ā Ā  HeadingĀ 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

11.‑         HeadingĀ 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

12.‑         Except for the goods of headingĀ 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in ChapterĀ 49.

°

°   °

Subheading Notes.

1.‑  For the purposes of subheadingsĀ 4804.11 and 4804.19, ā€œkraftlinerā€ means machine‑finished or machine‑glazed paper and paperboard, of which not less than 80Ā % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115Ā g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

Weight g/m2

Ā 

Minimum Mullen bursting strength Ā kPa

115 125 200 300 400

Ā 

393 417 637 824 961

2.‑  For the purposes of subheadingsĀ 4804.21 and 4804.29, ā€œsack kraft paperā€ means machine‑finished paper, of which not less than 80Ā % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60Ā g/m2 but not more than 115Ā g/m2 and meeting one of the following sets of specificationsĀ :

Ā Ā Ā Ā Ā  a)Ā Ā  Having a Mullen burst index of not less than 3.7Ā kPaĀ m2/g and a stretch factor of more than 4.5Ā % in the cross direction and of more than 2Ā % in the machine direction.

Ā Ā Ā Ā Ā  b)Ā Ā  Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weightĀ :

Ā 

Minimum tear mN

Minimum tensile kN/m

Weight g/m2

Machine direction

Machine direction plus cross direction

Cross direction

Machine direction plus cross direction

60 70 80 100 115

700 830 965 1,230 1,425

1,510 1,790 2,070 2,635 3,060

1.9 2.3 2.8 3.7 4.4

6 7.2 8.3 10.6 12.3

3.‑  For the purposes of subheadingĀ 4805.11, ā€œsemi-chemical fluting paperā€ means paper, in rolls, of which not less than 65Ā % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having aĀ cmTĀ 30 (Corrugated Medium Test with 30Ā minutes of conditioning) crush resistance exceeding 1.8Ā newtons/g/m2 at 50Ā % relative humidity, at 23 °C.

4.‑  SubheadingĀ 4805.12Ā covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130Ā g/m2 or more, and having aĀ cmTĀ 30 (Corrugated Medium Test with 30Ā minutes of conditioning) crush resistance exceeding 1.4Ā newtons/g/m2 at 50Ā % relative humidity, at 23 °C.

5.‑  SubheadingsĀ 4805.24 and 4805.25Ā cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2Ā kPaĀ m2/g.

6.‑  For the purposes of subheadingĀ 4805.30, ā€œsulphite wrapping paperā€ means machine‑glazed paper, of which more than 40Ā % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8Ā % and having a Mullen burst index of not less than 1.47Ā kPaĀ m2/g.

7.‑  For the purposes of subheadingĀ 4810.22, ā€œlight‑weight coated paperā€ means paper, coated on both sides, of a total weight not exceeding 72Ā g/m2, with a coating weight not exceeding 15Ā g/m2 per side, on a base of which not less than 50Ā % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

°

°   °

Subheading Explanatory Notes.

Subheading NoteĀ 1

In this Note the minimum Mullen bursting strength is expressed in kilopascalsĀ (kPa). The g/cm2 equivalents are as followsĀ :

Weight g/m2

Ā 

kPa

Ā 

g/cm2

115 125 200 300 400

Ā 

393 417 637 824 961

Ā 

4,030 4,250 6,500 8,400 9,800

The calculation of the intermediate values (interpolation) or of values of more than 400Ā g (extrapolation) should be based on the following formulaeĀ :

Basis weight

Ā  Ā 

Minimum Mullen bursting strength g/cm2

Not exceeding 125Ā g/m2

Ā 

Basis weight (g/m2) x 22 + 1,500

Exceeding 125Ā g/m2

Ā Ā Ā Ā Ā  but not exceeding 200Ā g/m2

Ā 

Basis weight (g/m2) x 30 + 500

Exceeding 200Ā g/m2

Ā Ā Ā Ā Ā  but not exceeding 300Ā g/m2

Ā 

Basis weight (g/m2) x 19 + 2,700

Exceeding 300Ā g/m2

Ā 

Basis weight (g/m2) x 14 + 4,200

Subheading NoteĀ 2

For papers of weights per m2 falling between the values indicated in this Note, the minima could be calculated (with an error not exceeding 2Ā %) on the basis of the following tableĀ :

Ā  Ā  Ā 

Minimum

Ā 

Tear, machine direction (mN) (rounded to nearest 0 or 5Ā millinewton)

Ā 

Basis weight (g/m2) x 13.23 ─ 94.64

Tear, machine direction plus cross

direction (mN) (rounded as indicated above)

Ā 

Basis weight (g/m2) x 28.22 ─ 186.2

Tensile, cross direction

(kN/m)

Ā 

Basis weight (g/m2) x 0.0449 ─ 0.8186

Tensile, machine direction

plus cross direction (kN/m)

Ā 

Basis weight (g/m2) x 0.1143 ─ 0.829

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Heading 4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.

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4823.20

- Filter paper and paperboard

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4823.40

- Rolls, sheets and dials, printed for self-recording apparatus

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4823.6

- Trays, dishes, plates, cups and the like, of paper or paperboardĀ  :

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4823.61

-- Of bamboo

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4823.69

-- Other

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4823.70

- Moulded or pressed articles of paper pulp

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4823.90

- Other

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