Chapter 48
Paper and paperboard;
articles of paper pulp,
Notes.
1- 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 startified 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);
i) Articles of Chapter 64 or Chapter 65;
j) 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);
k) Metal foil backed with paper or paperboard (Section XV);
l) Articles of heading No. 92.09; or
m) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons)
2- 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 fishing, 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 methos. 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.
3- 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 (1Mpa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2.
4- 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 150 g/m2:
a) Containing 10% or more of fibres obtained by a mechanical process, and
1. Weighing not more than 80 g/m2, or
2. coloured throughout the mass; or
b) containing more than 8% ash, and
1. Weighing not more than 80 g/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 60% amd a brust 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 brust index equal to or less than 2.5 kPa m2/g.
For paper or paperboard weighing more than 150 g/m2:
(a) coloured throughout the mass; or
(b) having a brightness of 60% or more, and
1. a caliper of 225 micrometers (microns) or less, or
2. a caliper more than 225 micrometers (microns) but not more than 508 mircrometers (microns) and an ash content more than 3%; or
(c) having a brightness of less than 60%, a caliper of 254 micrometers (microns) or less and an ash content more than 8%.
Heading No.48.02 does not, however, cover filter paper or paperboard (including tea – bag paper) or felt paper or paperboard.
5- In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80% by weight of the total fibre content consist of fibers obtained by the chemical sulphate or soda processes.
6- Except where the terms of the heading otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibers answering to a description in two or more of the heading Nos. 48.01 to 48.11 are to be classing under that one of such headings which occurs last in numerical order in the Nomenclature.
7- (A) Heading Nos. 48.01, 48.02, 48.04 to 48.08 and 48.11 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibers:
(a) in strips or rolls of a width exceeding 15 cm; or
(b) in rectangular (including square) sheets with on side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
Except that hand – made paper and paperboard in any size or shape as made directly and having all its deges dekled remains classified, subject to the provisions of Note 6, in heading No. 48.02.
(B) Headings Nos. 48.03 and 48.09 apply only to paper, cellulose wadding and webs of cellulose fibers:
(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets with on side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
8- For the purposees of heading No. 48.14, the expression “wallpaper and similar wall coverings” applies only to:
(a) Paper in rolls, of width of not less than 45 sm and not more than 160 cm, suitable for wall or ceiling decoration:
(i) Grained, embossed, surface – coloured design – printed or other wise surface – decorated (e.g., with textile flok), whether or not coated or covered with transparent protective plastics;
(ii) With an uneven surface resulting from this incorporation of particles of wood, straw, etc.;
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed,coloured, design – printed or other wise decorated; or
(iv) Covered on the face side with plaiting material, whether or not bound to gether in parallel strands or moven;
(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
(c) 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.
Products on a base of paper or paperboards, suitable for use both as floor covering and as wall coveringa, are to be classified in heading No. 48.15.
9- Heading No. 48.20 does nor cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
10- Heading No. 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.