CHAPTER 48

 Notes.

1.-For the purposes 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 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 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 48.14 (Chapter 39);

(h)  Articles of heading 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 68.05) or paper- or paperboard-backed mica (heading 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 92.09; or

(p)  Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

3.-Subject to the provisions of Note 7, headings 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 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.-For the purposes of heading 48.02, the expressions "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 from bleached pulp or from pulp obtained by a mechanical or chemi-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 or chemi-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 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.

 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 micrometres (microns) or less, or

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

(c)  having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content
      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 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 headings 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.-Headings 48.01 and 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 of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling
      decoration :

     (i)Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g., with textile
           flock), whether or not coated or covered with transparent protective plastics;

    (ii)With an uneven surface resulting from the 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 otherwise decorated; or



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

(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 paperboard, suitable for use both as floor coverings and as wall coverings, are to
 be classified in heading 48.15.

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

11.-Heading 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 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, fall in Chapter 49.



°
° °

Subheading Notes.

1.-For the purposes of subheadings 4804.11 and 4804.19, " kraftliner " means machine-finished or machine-glazed
  paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres
  obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 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                               Minimum Mullen bursting strength  
g/m²                                      kPa                          

115                                  393                                
125                                  417                                
200                                  637                                
300                                  824                                
400                                  961                                

2.-For the purposes of subheadings 4804.21 and 4804.29, " sack kraft paper " means machine-finished paper, of
  which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate
  or soda processes, in rolls, weighing not less than 60 g/m² but not more than 115 g/m² and meeting one of the
  following sets of specifications  :

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

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



Weight    Minimum tear                   Minimum tensile                
g/m²      mN                             kN/m                          
         
                         Machine                         Machine        
          Machine        direction plus  Cross           direction plus
          direction      cross direction direction       cross          



                                                          direction      

60        700            1.510           1,9             6              
70        830            1.790           2,3             7,2            
80        965            2.070           2,8             8,3            
100       1.230          2.635           3,7             10,6          
115       1.425          3.060           4,4             12,3          

 end of page 865


3.-For the purposes of subheading 4805.11, "semi-chemical fluting paper" means paper, in rolls, of which not less
  than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-
  chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning)
  crush resistance exceeding 1.8 newtons/g/m² at 50 % relative humidity, at 23 °C.

4.-Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process,
  weighing 130 g/m² or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning)
  crush resistance exceeding 1.4 newtons/g/m² at 50 % relative humidity, at 23 °C.

5.-Subheadings 4805.24 and 4805.25 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 2
  kPa·m²/g.

6.-For the purposes of subheading 4805.30, " sulphite wrapping 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, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1.47
  kPa·m²/g.

7.-For the purposes of subheading 4810.22, " light-weight coated paper " means paper, coated on both sides, of a
  total weight not exceeding 72 g/m², with a coating weight not exceeding 15 g/m² per side, on a base of which not
  less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.



°
° °

Subheading Explanatory Notes.

Subheading Note 1

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


  Weight
   g/m²                             kPa                                g/cm²

 115                                393                               4,030
 125                                417                               4,250
 200                                637                               6,500
 300                                824                               8,400
 400                                961                               9,800



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




 Basis weight                               Minimum Mullen bursting strength g/cm²



 

 Not exceeding 125 g/m²                     Basis weight (g/m²) x 22 + 1,500

 Exceeding 125 g/m²                         Basis weight (g/m²) x 30 + 500
      but not exceeding 200 g/m²

 Exceeding 200 g/m²                         Basis weight (g/m²) x 19 + 2,700
      but not exceeding 300 g/m²

 Exceeding 300 g/m²                         Basis weight (g/m²) x 14 + 4,200




 
Subheading Note 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 2 %) on the basis of the following table  :


                                                  Minimum

 Tear, machine direction (mN)               Basis weight (g/m²) x 13.23 -94.64
   (rounded to nearest 0 or 5 millinewton)

 Tear, machine direction plus cross         Basis weight (g/m²) x 28.22 -186.2
    direction (mN) (rounded as indicated above)

 Tensile, cross direction                   Basis weight (g/m²) x 0.0449 -0.8186
   (kN/m)

 Tensile, machine direction                 Basis weight (g/m²) x 0.1143 -0.829
   plus cross direction (kN/m)




HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

48.01

Newsprint, in rolls or sheets

4801.0000.00

.

0

5

48.02

Uncoated paper..., for writing... in rolls or sheets; hand-made paper...

4802.1000.00

Handmade paper and paperboard

5

5

4802.2000.00

Paper and paperboard of a kind used as a base for photos

5

5

4802.4000.00

Wallpaper base

5

5

4802.5400.00

Weighing less than 40 g/m2

5

4802.5510.00

Paper or paperboard Weighing =>40 g/m2 or but not> 150 g/m2, in rolls
of a width <150mm

5

4802.5590.00

Paper or paperboard Weighing =>40 g/m2 or but not> 150 g/m2, in rolls
of a width >150mm

5

4802.5610.00

Carbonising base paper

5

4802.5690.00

Non Carbonising base paper

20

4802.5700.00

Other, weighing 40 g/m2 or more but not more than 150 g/m2

5

4802.5800.00

Weighing more than 150 g/m2

5

4802.6110.00

Other paper and paperboard in rolls of a width not exceeding 150mm

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

48.02

Uncoated paper..., for writing... in rolls or sheets; hand-made paper...

4802.6190.00

Other paper and paperboard in rolls of a width exceeding 150mm

5

5

4802.6210.00

Carbonising base paper

5

5

4802.6290.00

Non Carbonising base paper

20

5

4802.6910.00

Carbonising base paper

5

5

4802.6990.00

Non Carbonising base paper

20

5

48.03

Toilet... similar paper, in rolls or sheets

4803.0000.00

Toilet or facial tissue stock, towel or napkin stock and si

5

5

48.04

Uncoated kraft paper and paperboard, in rolls or sheets (excl. 48.02
+03)

4804.1100.00

Unbleached

5

5

4804.1900.00

... Other[kraftliner]

5

5

4804.2100.00

Unbleached

5

5

4804.2900.00

.

5

5

4804.3100.00

Unbleached

5

5

4804.3900.00

Uncoated krt paper and paperboard, in rolls or sheets, Other kraft paper

5

5

4804.4100.00

Unbleached

5

5

4804.4200.00

Bleached uniformly throughout the mass and of which more

5

5

4804.4900.00

Uncoated kraft paper and paperboard, in rolls or sheets, other kraft pape

5

5

4804.5100.00

Unbleached

5

5

4804.5200.00

Bleached uniformly throughout the mass and of which more

5

5

4804.5900.00

Uncoated kraft paper and paperboard, in rolls or sheets, other kraft pape

5

5

48.05

Other uncoated paper and paperboard, in rolls or sheets

4805.1100.00

Semichemical fluting paper

5

5

4805.1200.00

Straw fluting paper

5

5

4805.1900.00

Other uncoated paper and paperboard, in rolls or sheets, not further work

5

5

4805.2400.00

Weighing 150 g/m2 or less

5

5

4805.2500.00

Weighing more than 150 g/m2

5

5

4805.3000.00

Sulphite wrapping paper

5

5

4805.4000.00

Filter paper and paperboard

5

5

4805.5000.00

Felt paper and paperboard

5

5

4805.9100.00

Weighing 150 g/m2 or less

5

5

4805.9200.00

Weighing more than 150 g/m2 but less than 225 g/m2

5

5

4805.9300.00

Weighing 225 g/m2 or more

5

5

48.06

Vegetable parchment, greaseproof papers, etc, in rolls or sheets

4806.1000.00

Vegetable parchment

10

5

4806.2000.00

Greaseproof papers

10

5

4806.3000.00

Tracing papers

10

5

4806.4000.00

Glassine and other glazed transparent or translucent papers

10

5

48.07

Composite paper and paperboard, in rolls or sheets

4807.0000.00

Composite paper and paperboard (made by sticking flat layer

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

48.08

Paper and paperboard, corrugated, creped, etc, in rolls or sheets

4808.1000.00

Corrugated paper and paperboard, whether or not perforated

10

5

4808.4000.00

Kraft paper, creped or crinkled, whether or not embossed or perforated

10

5

4808.9000.00

Paper and paperboard, corrugated (with or without glued flat surface shee

10

5

48.09

Carbon paper, self-copy paper, etc, in rolls or sheets

4809.2000.00

Selfcopy paper

10

5

4809.9000.00

Carbon paper, selfcopy paper and other copying or transfer papers (inclu

10

5

48.10

Paper..., coated with kaolin (china clay), etc, in rolls or sheets

4810.1310.00

Paper and paperboard of a kind used for writing, printing  in rolls; Printed

10

5

4810.1390.00

Paper and paperboard of a kind used for writing, printing  in rolls; not
printed

10

5

4810.1400.00

In sheets with one side not exceeding 435 mm and the oth

20

5

4810.1900.00

Other Paper and paperboard of a kind used for writing, p

20

5

4810.2210.00

In rolls of a width not exceeding 150mm or in rectangu

10

5

4810.2290.00

In rolls of a width exceeding 150mm or in rectan

10

5

4810.2910.00

In rolls of a width not exceeding 150mm or in rectangu

10

5

4810.2990.00

In rolls of a width exceeding 150mm or in rectan

10

5

4810.3110.00

In rolls of a width not exceeding 150mm or in rectangu

10

5

4810.3190.00

In rolls of a width exceeding 150mm or in rectan

10

5

4810.3210.00

In rolls of a width not exceeding 150mm or in rectangu

10

5

4810.3290.00

In rolls of a width exceeding 150mm or in rectan

10

5

4810.3910.00

In rolls of a width not exceeding 150mm or in rectangu

10

5

4810.3990.00

In rolls of a width exceeding 150mm or in rectan

10

5

4810.9210.00

In rolls of a width not exceeding 150mm or in rectangu

10

5

4810.9290.00

In rolls of a width exceeding 150mm or in rectan

10

5

4810.9910.00

In rolls of a width not exceeding 150mm or in rectangu

10

5

4810.9990.00

In rolls of a width exceeding 150mm or in rectan

5

5

48.11

Paper, paperboard, etc, coated..., in rolls or sheets, nes

4811.1010.00

Floor covering on a base of paper or of paperboard, whether or not cut to
size

10

5

4811.1090.00

.

10

5

4811.4110.00

In rolls of a width not exceeding 150mm or in rectangu

10

5

4811.4190.00

In rolls of a width exceeding 150mm or in rectan

10

5

4811.4910.00

In rolls of a width not exceeding 150mm or in rectangu

10

5

4811.4990.00

In rolls of a width exceeding 150mm or in rectan

10

5

4811.5110.00

In rolls of a width not exceeding 150mm or in rectangu

10

5

4811.5120.00

Floor covering on a base of paper or of paperboard, whether or not cut to
size

20

5

4811.5190.00

Other bleachd Paper and paperboard Not specified or included in this
subheading

10

5

4811.5910.00

In rolls of a width not exceeding 150mm or in rectangu

5

5

4811.5920.00

Floor covering on a base of paper or of paperboard, whether or not cut to
size

20

5

4811.5990.00

Other Paper and paperboard coated, impregnated or cove

5

5

4811.6010.00

In rolls of a width not exceeding 150mm or in rectangul

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

48.11

Paper, paperboard, etc, coated..., in rolls or sheets, nes

4811.6020.00

Floor covering on a base of paper or of paperboard, whether or not cut to
size

20

5

4811.6090.00

.

10

5

4811.9010.00

In rolls of a width not exceeding 150mm or in rectangul

10

5

4811.9020.00

Floor covering on a base of paper or of paperboard, whether or not cut to
size

20

5

4811.9090.00

.

10

5

48.12

Filter blocks, slabs and plates, of paper pulp

4812.0000.00

.

10

5

48.13

Cigarette paper

4813.1000.00

In the form of booklets or tubes

10

5

4813.2000.00

In rolls of a width not exceeding 5 cm

5

5

4813.9000.00

Other cigarette paper whether or not cut to size or in the form of booklets
or tubes

10

5

48.14

Wallpaper and similar wall coverings; window transparencies of paper

4814.2000.00

Wallpaper and similar wall coverings, consisting of paper

20

5

4814.9000.00

. Other

20

5

48.16

Carbon paper, self-copy paper... duplicator stencils of paper, etc

4816.2000.00

Selfcopy paper

10

5

4816.9000.00

Carbon paper and other copying or transfer papers (other

10

5

48.17

Envelopes, letter cards...; boxes, etc, of paper, with paper stationery

4817.1000.00

Envelopes

20

5

30

4817.2000.00

Letter cards, plain postcards and correspondence cards

20

5

4817.3000.00

Boxes, pouches, wallets and writing compendiums, of paper

20

5

48.18

Toilet paper..., bed sheets, etc, articles of clothing, of paper...

4818.1000.00

Toilet paper

20

5

4818.2000.00

Handkerchiefs, cleansing or facial tissues and towels

20

5

4818.3000.00

Tablecloths and serviettes

20

5

4818.5000.00

Articles of apparel and clothing accessories

20

5

4818.9000.00

Other toilet paper and similar paper of a kind used for household or
sanitary purposes

20

5

48.19

Cartons, boxes, etc; box files, etc, of paper, paperboard, etc

4819.1000.00

Cartons, boxes and cases, of corrugated paper or paperboard

20

5

4819.2010.00

Cartons and boxes lined with polypropylene film

10

5

4819.2090.00

.

20

5

4819.3000.00

Sacks and bags, having a base of a width of 40 cm or more

20

5

4819.4000.00

Other sacks and bags, including cones

20

5

4819.5000.00

Other packing containers, including record sleeves

20

5

4819.6000.00

Box files, letter trays, storage boxes and similar articl

20

5

48.20

Registers, account books, etc; albums for samples, of paper,
paperboard

4820.1000.00

Registers, account books, note books, order books, receip

20

5

20

4820.2000.00

Exercise books

20



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

48.20

Registers, account books, etc; albums for samples, of paper,
paperboard

4820.3000.00

Binders (other than book covers), folders and file covers

20

5

4820.4000.00

Manifold business forms and interleaved carbon sets

20

5

4820.5000.00

Albums for samples or for collections

20

5

4820.9010.00

Other articles of stationery

20

5

4820.9090.00

.

20

5

48.21

Paper or paperboard labels of all kinds, whether or not printed

4821.1000.00

Printed

10

5

20

4821.9000.00

Other Paper or paperboard labels of all kinds, not printed

10

5

48.22

Bobbins, spools, cops and similar supports of paper or paperboard

4822.1000.00

Of a kind used for winding textile yarn

10

5

4822.9000.00

Other excluding used for winding textile yarn

10

5

48.23

Other paper..., cut to size or shape; articles of paper, etc, nes

4823.2000.00

Filter paper and paperboard

5

5

4823.4000.00

Rolls, sheets and dials, printed for selfrecording apparatus

20

5

4823.6100.00

Of bamboo

20

5

4823.6900.00

.

20

5

4823.7000.00

Moulded or pressed articles of paper pulp

20

5

4823.9000.00

Otherpaper,paperboard,cellulose wadding andOther

20

5