Explanation of Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard

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, references to “paper” include references to paperboard (irrespective of thickness or grammage per m2 ⁾ .

2. This chapter does not cover:

(a) Products of Chapter 30;

(b) Stamping foils of heading 32.12;

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

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

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

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

(g) Paper-reinforced stratified sheeting of plastics, or a 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 heading 48.14 (Chapter 39);

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

(ij) Articles of Chapter 46 (manufactured articles of plaiting materials);

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

(l) Articles of Chapter 64 or Chapter 65;

(m) Sandpaper or paperboard (heading 68.05) or mica backed with paper or paperboard (heading 68.14) (paper or paper coated with mica powder, however, is to be classified in this Chapter);

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

(o) Products of heading 92.09;

(p) Articles of Chapter 95 (for example, toys, games, requisites, sports equipment); or

(q) Articles of Chapter 96 (for example, buttons, sanitary napkins (pads) and tampons, napkins (diapers) and napkin liners).

3. Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been calendered, super-calendered, glazed or similarly finished, falsely watermarked or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or grained throughout the mass by any method. Except where heading 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 “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% 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 Parker Print Surf (1 MPa) surface roughness on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m ² but not more than 65 g/m ² , and applies only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.

5. For the purposes of heading 48.02, the terms “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non-perforated punch-cards and punch tape paper” mean paper and paperboard made mainly of bleached pulp or of pulp obtained by a mechanical or chemi-mechanical process and satisfying one of the following criteria:

(A) For paper or cardboard with a grammage not exceeding 150 g/m ² :

(a) containing 10% or more of the total fibre content by weight of the total fibre content obtained by a mechanical or chemi-mechanical process, and

1. weighing not more than 80 g/m ² , or

2. is colored throughout; or

(b) having an ash content exceeding 8%, and

1. weighing not more than 80 g/m ² , or

2. is colored throughout; or

(c) having an ash content exceeding 3% and a brightness of 60% or more; or

(d) having an ash content exceeding 3% but not exceeding 8%, a brightness of less than 60%, and a burst index of 2.5 kPa∙ m ² /g or less; or

(e) having an ash content of 3% or less, a brightness of 60% or more and a burst index of 2.5 kPa∙ m ² /g or less.

(B) For paper or cardboard with a grammage of over 150 g/m ² :

(a) is coloured throughout; or

(b) has a whiteness of 60% or more, and

1. a thickness of 225 micrometers (microns) or less, or

2. a thickness exceeding 225 micrometres (microns) but not exceeding 508 micrometres and an ash content exceeding 3%; or

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

Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

6. In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or alkali 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 headings 48.01 to 48.11 are to be classified under that heading which occurs last in numerical order in the Nomenclature.

8. Headings 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

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

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

9. For the purposes of heading 48.14, the expression “wallpaper and similar wall coverings” applies only to:

(a) Paper in rolls, of a width not exceeding 45 cm and not exceeding 160 cm, suitable for wall or ceiling decoration:

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

(ii) Rough surface due to decoration with straw scraps, wood chips, etc.;

(iii) Coated or covered with plastic, the plastic layer is embossed, colored, printed with designs or otherwise decorated; or

(iv) Covered with plaited material, whether or not bound together in parallel strands or woven;

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

(c) Wall coverings made up into panels, in rolls or sheets, printed to form scenes, designs or motifs when applied to walls.

Articles of paper or paperboard, suitable for both floor and wall coverings, are classified in heading 48.23.

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

11. Notwithstanding the provisions elsewhere mentioned, heading 48.23 applies to punched cards, of paper or paperboard, of a kind used for Jacquard or similar machines and to paper lace.

12. Except for the goods of heading 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, are to be classified in Chapter 49.

Subheading Notes

1. For the purposes of subheadings 4804.11 and 4804.19, “kraft board” means machine-finished or machine-glazed paper and paperboard of which 80% or more by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or alkali processes, in rolls, weighing more than 115 g/m ² and having a minimum Mullen bursting strength as indicated in the table below or the linearly interpolated or extrapolated equivalent for any other weight.

SEE TABLE 2

2. For the purposes of subheadings 4804.21 and 4804.29, “sack kraft paper” means machine-finished paper of which 80% or more by weight of the total fibre content consists of fibres obtained by the sulphate or soda processes, in rolls, weighing not less than 60 g/m ² but not more than 115 g/m ² and satisfying one of the following sets of criteria:

(a) Mullen burst index not less than 3.7 kPa∙m ² /g and elongation factor over 4.5% in cross direction and over 2% in longitudinal direction.

(b) Have the minimum tear strength and tensile strength shown in the following table or linearly interpolated equivalent values for other quantities:

SEE TABLE 3

3. For the purposes of subheading 4805.11, “semi-chemical corrugated paper” means paper, in rolls, of which 65% or more by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Flat Test with 30 minutes conditioning) crush resistance exceeding 1.8 N/g/m ² at 50% relative humidity at 23 ^° C.

4. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m ² or more, and having a CMT 30 (Corrugated Flat Test with 30 minutes conditioning) crush resistance exceeding 1.4 N/g/m ² at 50% relative humidity at 23 ^o C.

5. Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp from recovered (waste and scrap) paper and paperboard. The face paperboard may have a face layer of dyed paper or of paper made from bleached or unbleached pulp other than recovered (recycled) paper. These products have a Mullen burst index of not less than 2 kPa·m ² /g.

6. For the purposes of subheading 4805.30, “sulphite packaging paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, with an ash content not exceeding 8% and a Mullen burst index of not less than 1.47 kPa·m ² /g.

7. For the purposes of subheading 4810.22, “lightweight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m ² , with a coating weight not exceeding 15 g/m ^{2 on each side} , on a base of which 50% or more by weight of the total fibre content consists of wood fibres obtained by a mechanical process.