- Section 10
-
Pulp of wood or of other fibrous cellulosic material recovered ( waste and scrap) of paper or paperboard; paper and paperboard and articles thereof
- 48
-
- 01
-
Newsprint, in rolls or sheets
- 02
-
Uncoated paper and paperboard, of a kind used for writing, printing...
- 03
-
Uncoated paper and paperboard, of a kind used for writing, printing....
- 04
-
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of 4802 or 4803
- 05
-
Other uncoated paper and paperboard, in rolls or sheets, not further worked or process..
- 06
-
Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed ..
- 07
-
Composite paper and paperboard (made by sticking flat layers of paper or paperboard to..
- 08
-
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped,...
- 09
-
Carbon paper, self-copy paper and other copying or transfer papers (including coated ...
- 10
-
Paper and paperboard, coated on one or both sides with kaolin (china clay) or other in..
- 11
-
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated..
- 12
-
Filter blocks, slabs and plates, of paper pulp
- 13
-
Cigarette paper, whether or not cut to size or in the form of booklets or tubes
- 14
-
Wallpaper and similar wall coverings; window transparencies of paper
- 15
-
Floor coverings on a base of paper or of paperboard
- 16
-
Carbon paper, self-copy paper and other copying or transfer papers (other than those o..
- 17
-
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperbo..
- 18
-
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of.. ki..
- 19
-
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellul..
- 20
-
Registers, account books, note books, order books, receipt books, letter pads, memoran..
- 21
-
Paper or paperboard labels of all kinds, whether or not printed
- 22
-
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether..
- 23
-
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size ...
Section notes
Chapter notes
- Chapter 48 - NOTES
1.- For the purpose of this chapter, except where the
context otherwise requires,a reference to paper includes
references to paperboard(irrespective of thickness or
weight per m2)
2.- This chapter does not cover :
(a) Articles of chapter 30;
(b) Stamping foils of heading No. 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 No. 34.01), or
with polishes, creams or similar preparations (heading No.
34.05);
(e) Sensitised paper or paperboard of headings Nos. 37.01
to 37.04;
(f) Paper impregnated with diagnostic or laboratory
reagents (heading No. 38.22);
(g) 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 heading No. 48.14 (Chapter 39);
(h) Articles of heading No. 42.02 (for example, travel
goods);
(ij) Articles of Chapter 46 (manufactures of plaiting
material);
(k) Paper yarn or textile articles of paper yarn (Section
XI);
(l) Articles of Chapter 64 or Chapter 65;
(m) Abrasive paper or paperboard (heading No. 68.05) or
paper - or paperboard-backed mica (heading No. 68.14)
(paper and paperboard coated with mica powder are,
however,to be classified in this chapter);
(n) Metal foil backed with paper or paperboard (Section
XV);
(o) Articles of heading No. 92.09; or
(p) Articles of chapter 95 (for example, toys, games,
sports requisites) or
(q) Article of chapter 96 (for example, buttons,sanitary owels (pads) and tampons,napkins (diapers) and napkins liners for babies).
3.- Subject to the provisions of Note 6, headings Nos.
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 heading No. 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 "newsprint" means
uncoated paper of a kind used for the printing of
newspapers, of which not less than 65% 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 (1 MPa) on each side exceeding 2.5 micrometres
(microns), weighing not less than 40 g/m2 and not more
than 65 g/m2.
5.- In addition to hand-made paper and paperboard, heading
No. 48.02 covers only paper and paperboard made mainly
from bleached pulp or from pulp obtained by a mechanical
process and satisfying any of the following criteria:
For paper or paperboard weighing not more than 150g/m2:
(a) containing 10% or more of fibres obtained by a
mechanical process, and
1. weighing not more than 80g/m2, or
2. coloured throughout the mass; or
(b) containing more than 8% ash, and
1. weighing not more than 80g/m2,or
2. coloured throughout the mass; or
(c) containing more than 3% ash and having a brightness
of 60% or more; or
(d) containing more than 3% but not more than 8% ash,
having a brightness less than 60%, and a burst index equal
to or less than 2.5 kPa.m2/g; or
(e) containing 3% ash or less, having a brightness of 60%
or more and a burst index equal to or less than 2.5
kPa.m2/g.
etc...